mission et composition du conseil d’administration | Page 3

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

Le cabinet Ernst and Young propose de revenir sur les priorités des CA en 2016 (ici). Quelles sont-elles ? Si vous en saurez plus en lisant le résumé ci-dessous, vous trouverez – sans surprise – les thèmes de la composition et du renouvellement des CA, de l’engagement avec les actionnaires et du risk management.

Organizations are faced with many critical challenges—including rapidly changing technology, environmental risks, regulatory and legal requirements, major shifts in markets, ethical breaches, and big data and cybersecurity issues—that threaten their long-term success and sustainability. Directors have a unique opportunity to step forward and proactively oversee the development and implementation of effective, long-term strategies responsive to these challenges.

As a result, the trend of expanding board agendas will continue in 2016. As boards balance multiple priorities, most will heighten their focus on the following:

• Board effectiveness, composition and refreshment
• Investor and stakeholder engagement
• Cybersecurity preparedness
• Oversight of Enterprise Risk Management (ERM)
• Oversight of talent risk management

À la prochaine…

Ivan Tchotourian