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Divulgation extra-financière en Angleterre : quel bilan ?
Ivan Tchotourian 3 février 2016
Le Climate Disclosure Standards Board a publié un bilan de la divulgation extra-financière des entreprises dans les domaines environnemental et des gaz à effet de serre du FTSE500 (ici), suite à la réforme introduite au Company Act 2006 en 2013 (Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013).
Voici quelques chiffres extraits de ce bilan :
Principal risks : 41% of companies consider environmental risks in their analysis of the principal risks to their company.
KPIs : 27% of companies make use of environmental KPIs. Of those that do, the majority use one of four main categories of KPIs based on: GHG emissions, energy, water or waste management (Figure 1).
Future development : 42% of companies identify environmental matters when considering the future development, performance or position of their company.
Environmental policies : 87% of companies disclosed environmental policies, 78% disclosed their policies and provided an indication of the effectiveness of those policies.
Environmental impacts : 90% of companies disclosed information regarding the environmental impacts of their business operations (Figure 2). Of the 10% that did not, 70% provided an explanation as to why that information was omitted.
GHG emissions : The Regulations require the disclosure of total annual GHG emissions (CO2e) for which a company is responsible. 90% of companies disclosed their total annual GHG emissions. 77% of companies disclosed the breakdown of both Scope 1 and 2 GHG emissions. 41% of companies disclosed omitted emission sources and explained the reasons for omission. Of the companies who explained omissions, the majority (44%) cited materiality as the main reason for omission (Figure 3). The sources of GHG emissions omitted by companies varied widely. Figure 4 shows the range of general categories of information omitted.
À la prochaine…
Ivan Tchotourian
autres publications Gouvernance Normes d'encadrement
La Suède fait son bilan et dessine le futur
Ivan Tchotourian 27 septembre 2015
Très intéressant le rapport annuel du Swedish Corporate Governance Board : « Annual report 2015 ». En plus de ce bilan (selon lequel « The number of deviations from the Code fell last year, as has been the case in many years, but this trend has not continued this year. This year’s survey shows a higher number of reported deviations at a higher number of companies »), les perspectives font une ouverture très claire à la responsabilité sociétale (aux pp. 29 et s.).
The Swedish Corporate Governance Board’s ambition is that its Annual Report not only describes the work of the Board and how the Code has been applied during the past year, but also provides a forum for discussion and debate on current corporate governance issues, both in Sweden and internationally. The Board therefore invites external contributors to publish articles and opinions within the field of corporate governance that are deemed of general interest. The content of these articles is the responsibility of the respective author, and any opinions or positions expressed are not necessarily shared by the Board.
The first two articles address issues concerning com- panies’ work within the fields of sustainability or CSR, a highly topical subject where there is much confusi- on about what this actually is and what it has to do with a company’s operations. Karolina Dubowicz, of the Swedish communications consultancy Hallvarsson & Halvarsson, attempts to clarify the concepts and what they mean. Sarah McPhee, CEO of savings and insurance firm SPP, describes her company’s work and strategy regarding sustainable value creation, as well as her own thoughts on the subject. (…)
Pour accéder au code suédois de gouvernance : Code suédois de gouvernance d’entreprise (Swedish Corporate Governance Board, « Swedish Corporate Governance Code », 2010)
Attention, une révision de ce code est en marche et devrait aboutir à une réforme en novembre 2015 !
À la prochaine…
Ivan Tchotourian
