{"id":7023,"date":"2024-03-06T19:24:37","date_gmt":"2024-03-06T18:24:37","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=7023"},"modified":"2024-10-16T13:07:54","modified_gmt":"2024-10-16T12:07:54","slug":"regles-sec-pour-ameliorer-et-standardiser-les-informations-relatives-au-climat-pour-les-investisseurs","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/fr\/policy-developments\/sec-rules-to-enhance-and-standardise-climate-related-disclosures-for-investors\/","title":{"rendered":"R\u00e8gles de la SEC pour am\u00e9liorer et standardiser les informations relatives au climat pour les investisseurs"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La Securities and Exchange Commission (SEC) des \u00c9tats-Unis <\/span><span style=\"font-weight: 400;\">a adopt\u00e9 les premi\u00e8res r\u00e8gles nationales obligatoires en mati\u00e8re de divulgation du climat. Les r\u00e8gles exigent que les grandes entreprises publiques op\u00e9rant aux \u00c9tats-Unis fournissent des informations dans leurs rapports annuels sur les \u00e9missions de gaz \u00e0 effet de serre, les impacts environnementaux, l&#039;impact du changement climatique sur les op\u00e9rations et la rentabilit\u00e9, ainsi que les objectifs et les plans de transition.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cette exigence s&#039;applique \u00e0 plus de 5 000 entreprises op\u00e9rant aux \u00c9tats-Unis, tant nationales qu&#039;\u00e9trang\u00e8res.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Divulgation de c<\/span><span style=\"font-weight: 400;\">des objectifs li\u00e9s au climat et des objectifs qui affectent mat\u00e9riellement l\u2019entreprise, ainsi que des activit\u00e9s visant \u00e0 att\u00e9nuer les risques li\u00e9s au climat, y compris des plans de transition ou des prix internes du carbone, seront requis \u00e0 partir de 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D<\/span><span style=\"font-weight: 400;\">divulgation des \u00e9missions significatives de gaz \u00e0 effet de serre de type Scope 1 et Scope 2 provenant des propres op\u00e9rations d&#039;une entreprise et de ses achats d&#039;\u00e9nergie \u2013<\/span><span style=\"font-weight: 400;\"> une mesure couramment utilis\u00e9e pour \u00e9valuer l\u2019exposition d\u2019une entreprise aux risques li\u00e9s au climat \u2013<\/span><span style=\"font-weight: 400;\"> sera obligatoire \u00e0 partir de 2026. La couverture des \u00e9missions de scope 3 (y compris celles li\u00e9es aux voyages d\u2019affaires) a \u00e9t\u00e9 envisag\u00e9e dans les r\u00e8gles initialement propos\u00e9es, mais supprim\u00e9e des r\u00e8gles finales.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ces r\u00e8gles constituent un pas en avant vers des informations plus coh\u00e9rentes, comparables et fiables sur les effets financiers des risques li\u00e9s au climat sur les activit\u00e9s d&#039;une entreprise et sur la mani\u00e8re dont l&#039;entreprise g\u00e8re ces risques.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The U.S. Securities and Exchange Commission (SEC) has adopted the first mandatory national climate disclosure rules.\u00a0 The rules require large public companies operating in the U.S. to provide information in their annual reports on corporate greenhouse gas emissions, environmental impacts, the impact of climate change on operations and profitability, and targets and transition plans. The [&hellip;]<\/p>\n","protected":false},"featured_media":9316,"template":"","policy-source":[138],"policy-type":[124],"policy-tags":[150],"policy-category":[116,156],"class_list":["post-7023","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-us-securities-and-exchange-commission-sec","policy-type-coming-next","policy-tags-reporting","policy-category-national","policy-category-united-states"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SEC Rules to Enhance and Standardise Climate-Related Disclosures for Investors - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SEC Rules to Enhance and Standardise Climate-Related Disclosures for Investors - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The U.S. Securities and Exchange Commission (SEC) has adopted the first mandatory national climate disclosure rules.\u00a0 The rules require large public companies operating in the U.S. to provide information in their annual reports on corporate greenhouse gas emissions, environmental impacts, the impact of climate change on operations and profitability, and targets and transition plans. 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