{"id":522,"date":"2024-03-01T11:33:16","date_gmt":"2024-03-01T11:33:16","guid":{"rendered":"https:\/\/poppy-consulting.com\/?p=522"},"modified":"2024-04-03T07:45:03","modified_gmt":"2024-04-03T07:45:03","slug":"la-double-materialite-pourquoi-toutes-les-entreprise-ont-interet-a-sy-mettre-aussi","status":"publish","type":"post","link":"https:\/\/poppy-consulting.com\/index.php\/2024\/03\/01\/la-double-materialite-pourquoi-toutes-les-entreprise-ont-interet-a-sy-mettre-aussi\/","title":{"rendered":"La double mat\u00e9rialit\u00e9 : Pourquoi toutes les entreprises ont int\u00e9r\u00eat \u00e0 s\u2019y mettre aussi ?"},"content":{"rendered":"<p>Face aux enjeux climatiques et pour r\u00e9pondre aux exigences des parties prenantes ax\u00e9es sur la durabilit\u00e9, les entreprises se tournent de plus en plus vers des pratiques de reporting plus transparentes et responsables.<\/p>\n<p>Dans cette optique, la notion de \u00ab\u00a0double mat\u00e9rialit\u00e9\u00a0\u00bb \u00e9merge comme un outil essentiel pour am\u00e9liorer la transparence et la responsabilit\u00e9 des entreprises, qu&rsquo;elles soient petites, moyennes ou grandes.<\/p>\n<ol>\n<li><strong>Le concept de double mat\u00e9rialit\u00e9<\/strong><\/li>\n<\/ol>\n<p>La double mat\u00e9rialit\u00e9 correspond \u00e0 l\u2019analyse de deux types de mat\u00e9rialit\u00e9\u00a0:<\/p>\n<ul>\n<li>Mat\u00e9rialit\u00e9 financi\u00e8re (ou mat\u00e9rialit\u00e9 simple) qui ne prend en compte que les impacts positifs (ou opportunit\u00e9s) et les impacts n\u00e9gatifs sociaux et <strong>environnementaux qui peuvent affecter les performances et r\u00e9sultats de votre entreprise<\/strong>.<\/li>\n<li>Mat\u00e9rialit\u00e9 extra financi\u00e8re (ou mat\u00e9rialit\u00e9 d\u2019impact)\u00a0: qui prend en compte cette fois ci les impacts positifs et n\u00e9gatifs de <strong>l\u2019entreprise sur son environnement \u00e9conomique, social et naturel.<\/strong><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-605 aligncenter\" src=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/concept-double-materialite-goodwill-management.jpg\" alt=\"\" width=\"447\" height=\"224\" srcset=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/concept-double-materialite-goodwill-management.jpg 800w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/concept-double-materialite-goodwill-management-300x150.jpg 300w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/concept-double-materialite-goodwill-management-768x384.jpg 768w\" sizes=\"(max-width: 447px) 100vw, 447px\" \/><\/p>\n<p><!-- notionvc: 0809e672-60c8-4ffb-b9c8-43fcad251c08 --><\/p>\n<p>2.<strong> Pour mieux comprendre<\/strong><\/p>\n<p><em>Exemple de l\u2019analyse de double mat\u00e9rialit\u00e9 pour une entreprise du secteur agro-alimentaire\u00a0 \u00a0 <\/em><\/p>\n<p><strong><span class=\"notion-enable-hover\" data-token-index=\"0\">\u00a0<\/span><span class=\"notion-enable-hover\" data-token-index=\"2\">Mat\u00e9rialit\u00e9 financi\u00e8re : <\/span><\/strong>revenu et b\u00e9n\u00e9fices, co\u00fbts op\u00e9rationnels li\u00e9s aux d\u00e9penses pour la production, distribution, logistique et examen des investissements dans la R&amp;D\u2026<\/p>\n<p><strong><span class=\"notion-enable-hover\" data-token-index=\"4\">Mat\u00e9rialit\u00e9 extra-financi\u00e8re :<\/span> <\/strong><\/p>\n<ul>\n<li>Environnement : la gestion des ressources naturelles (eau, \u00e9nergie..), r\u00e9duction des d\u00e9chets..<\/li>\n<li>Social : analyse des pratiques de s\u00e9curit\u00e9 alimentaire, contributions \u00e0 la communaut\u00e9 locale,<\/li>\n<li>Gouvernance : \u00e9valuation de la transparence des pratiques de gouvernance, de la composition du conseil d&rsquo;administration.<!-- notionvc: f2ae402d-f349-4557-bd0a-0de2097d36b0 --><\/li>\n<\/ul>\n<p><em>Exemple de l\u2019analyse de double mat\u00e9rialit\u00e9 pour une agence de communication<\/em><\/p>\n<p><strong><span class=\"notion-enable-hover\" data-token-index=\"0\">Mat\u00e9rialit\u00e9 financi\u00e8re : <\/span><\/strong>revenus g\u00e9n\u00e9r\u00e9s par les campagnes de communication, analyse des contrats de service, d\u00e9penses li\u00e9es aux ressources humaines, technologie, publicit\u00e9.<\/p>\n<p><strong><span class=\"notion-enable-hover\" data-token-index=\"2\">Mat\u00e9rialit\u00e9 extra-financi\u00e8re :<\/span><\/strong><\/p>\n<ul>\n<li>Environnement : analyse de la durabilit\u00e9 des pratiques commerciales,<\/li>\n<li>Social : \u00e9valuation de l&rsquo;influence des campagnes de communication sur la perception du public, l&rsquo;engagement des parties prenantes,<\/li>\n<li>Gouvernance : \u00e9valuation de la transparence dans les relations client-agence, de l&rsquo;\u00e9thique dans les pratiques de communication.<!-- notionvc: ed932991-d0f8-4c3e-ac7b-4477e68ef58f --><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/matrice-de-materialite-edenred.png\" alt=\"\" width=\"592\" height=\"379\" \/><\/p>\n<p style=\"text-align: center;\"><em>Source : Edenred<\/em><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a03. <strong>Mais c\u2019est quoi cette fameuse \u201cCSRD\u201d ?<\/strong><!-- notionvc: 5d33488a-c699-4511-a25a-110ccb814e23 --><\/p>\n<p>La Corporate Sustainability Reporting Directive (CSRD) &#8211; est entr\u00e9e en vigueur au 1er janvier 2024 et va obliger plus de 50000 entreprises en Europe, peut-\u00eatre la v\u00f4tre, \u00e0 \u00e9tablir un reporting extra-financier plus complet comprenant la publication d\u2019une double analyse de mat\u00e9rialit\u00e9. Concr\u00e8tement, la CSRD imposera de suivre et de publier, en plus de votre bilan financier, <strong>un bilan ESG (environnemental, social et de gouvernance)<\/strong>, donnant ainsi autant d\u2019importance \u00e0 la dimension durable qu\u2019\u00e0 la dimension \u00e9conomique de vos activit\u00e9s<\/p>\n<p><img decoding=\"async\" class=\"wp-image-544 aligncenter\" src=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64.jpg\" alt=\"\" width=\"614\" height=\"311\" srcset=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64.jpg 1642w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64-300x152.jpg 300w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64-1024x519.jpg 1024w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64-768x389.jpg 768w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/WhatsApp-Image-2024-03-28-a-10.12.10_1268ec64-1536x778.jpg 1536w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><\/p>\n<p style=\"text-align: center;\"><em>Source : Poppy Consulting<\/em><\/p>\n<p><strong>Une strat\u00e9gie RSE plus pr\u00e9cise et plus compl\u00e8te !<\/strong><\/p>\n<p>En obligeant de nombreuses entreprises \u00e0 \u00e9laborer des rapports plus d\u00e9taill\u00e9s sur leurs impacts \u00e9cologiques, la CSRD promeut avant tout l\u2019adoption d\u2019une approche ax\u00e9e sur le d\u00e9veloppement durable et constitue une avanc\u00e9e significative en faveur de la transition socio environnementale.<\/p>\n<p>Elle permet \u00e9galement \u00e0 l\u2019ensemble des parties prenantes de reconna\u00eetre les entreprises performantes non pas seulement sur la dimension financi\u00e8re, mais aussi pour aider \u00e0 mieux s\u2019armer face aux risques climatiques \u00e0 venir.<\/p>\n<p><strong>La CSRD est une opportunit\u00e9 pour votre entreprise ! <\/strong><\/p>\n<ul>\n<li>De formaliser une politique RSE et y associer des objectifs.<\/li>\n<li>De prouver votre transparence et votre engagement.<\/li>\n<li>\u00a0De donner du sens \u00e0 votre activit\u00e9.<\/li>\n<li>D\u2019engager vos parties prenantes (internes comme externes).<\/li>\n<\/ul>\n<p>4.<strong> Quand votre entreprise sera-t-elle concern\u00e9e ?<\/strong><\/p>\n<p><em><strong>a. Les entreprises concern\u00e9es par la directive CSRD europ\u00e9enne d\u00e8s cette ann\u00e9e :<\/strong><\/em><\/p>\n<p style=\"text-align: left;\">Depuis le 1er janvier 2024, la double mat\u00e9rialit\u00e9 est devenue un \u00e9l\u00e9ment obligatoire dans le cadre de la CSRD et ce pour toute entreprise de plus de 500 salari\u00e9s qui remplissent au moins l\u2019un des crit\u00e8res suivants : \u00a0un chiffre d\u2019affaires sup\u00e9rieur \u00e0 40millions \u20ac <strong>ou<\/strong> \u00a0plus de 20 millions \u20ac de total au bilan. Le premier reporting devra \u00eatre fait en 2025 pour l\u2019ann\u00e9e 2024.<\/p>\n<p style=\"text-align: left;\"><strong>&#8211; ETI et Grandes entreprises europ\u00e9ennes :<\/strong><\/p>\n<p>A partir du 1er janvier 2025, l\u2019obligation de la double mat\u00e9rialit\u00e9 entre en vigueur pour toutes les grandes entreprises de plus de 250 salari\u00e9s; avec un chiffre d\u2019affaires sup\u00e9rieur \u00e0 40 millions \u20ac <strong>et\/ou<\/strong> plus de 20 millions de total de bilan. Si c\u2019est votre cas votre premier reporting devra \u00eatre fait en 2026 pour l\u2019ann\u00e9e 2025.<\/p>\n<p><strong>-Les PME cot\u00e9es sur les march\u00e9s europ\u00e9ens :<\/strong><\/p>\n<p>En janvier 2026, les PME cot\u00e9es en bourse** avec moins de 10 salari\u00e9s,\u00a0\u00a0un chiffre d\u2019affaire ne d\u00e9passant pas les 700 millions \u20ac <strong>et\/ou<\/strong> un total de bilan inf\u00e9rieur \u00e0 350 millions \u20ac devront r\u00e9aliser un reporting selon la CSRD. Le premier reporting se fera en 2027 pour l\u2019ann\u00e9e 2026.<\/p>\n<p>**sauf micro-entreprises<\/p>\n<p><em><strong>b. Pour les entreprises hors Union Europ\u00e9enne avec une succursale\/filiale en UE<\/strong><\/em><\/p>\n<p>D\u00e8s le 1 janvier 2028, la CSRD entre en vigueur avec un reporting \u00e0 publier en 2029 pour\u00a0les entreprises non-UE qui g\u00e9n\u00e8rent un chiffre d\u2019affaires sup\u00e9rieur \u00e0 150 millions \u20ac pendant les deux derni\u00e8res ann\u00e9es cons\u00e9cutives ( soit 2026-2027)\u00a0\u00a0\u00a0<strong>et<\/strong> qui ont au moins une succursale g\u00e9rant un chiffre d\u2019affaires d\u00e9passant 40 millions \u20ac l\u2019ann\u00e9e pr\u00e9c\u00e9dant <strong>ou<\/strong> une filiale qui remplit les crit\u00e8res de la grande entreprise (au sens de la directive comptable de 2023).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-542 aligncenter\" src=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2.png\" alt=\"\" width=\"621\" height=\"303\" srcset=\"https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2.png 1575w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2-300x146.png 300w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2-1024x500.png 1024w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2-768x375.png 768w, https:\/\/poppy-consulting.com\/wp-content\/uploads\/2024\/03\/TimelineCycle2-1536x750.png 1536w\" sizes=\"(max-width: 621px) 100vw, 621px\" \/><\/p>\n<p><!-- notionvc: 387c9fdf-f822-4580-9c71-caec405e77e3 --><\/p>\n<p style=\"text-align: center;\"><em>Source : Poppy Consulting<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>5. <strong>Quoi qu\u2019il en soit, pourquoi nous vous recommandons de faire votre analyse de double mat\u00e9rialit\u00e9 ?<\/strong><\/p>\n<p>Si vous \u00eates un Grand Groupe, vous l\u2019aurez bien compris il s\u2019agit d\u2019une obligation europ\u00e9enne pour vous ! Il est donc imp\u00e9ratif de vous conformer \u00e0 cette r\u00e9glementation pour \u00e9viter les sanctions potentielles et les risques r\u00e9putationnels.<\/p>\n<p>Nous parlerons plut\u00f4t de bonnes pratiques pour les ETI. M\u00eame si la double mat\u00e9rialit\u00e9 n\u2019est pas encore obligatoire c\u2019est une pratique recommand\u00e9e afin de renforcer votre cr\u00e9dibilit\u00e9 aupr\u00e8s de vos collaborateurs, clients, fournisseurs ; et de mieux comprendre les opportunit\u00e9s et les risques li\u00e9s aux aspects extra-financiers de votre activit\u00e9. <strong>Il vaut mieux pr\u00e9venir que gu\u00e9rir !<\/strong><\/p>\n<p><!-- notionvc: c87f8ee8-c03b-4ae6-b45f-45109e0a582b --><\/p>\n<p>Pourquoi vous embarquer maintenant dans l\u2019analyse de double mat\u00e9rialit\u00e9 en tant que PME ? Il s\u2019agira alors de montrer votre exemplarit\u00e9 et votre ambition \u00e0 jouer dans la cour des grands. De plus, n\u2019oubliez pas que la double mat\u00e9rialit\u00e9 est un au service de la durabilit\u00e9 de votre entreprise.En anticipant vos risques, vous aurez un <strong>avantage non n\u00e9gligeable pour naviguer dans un paysage concurrentiel complexe !<\/strong><\/p>\n<p><strong>POPPY CONSULTING VOUS ACCOMPAGNE POUR MIEUX COMPRENDRE LES ENJEUX RSE DE VOTRE ORGANISATION<\/strong><\/p>\n<p>Le cabinet vous propose une approche compl\u00e8te en mati\u00e8re de double mat\u00e9rialit\u00e9 en effectuant une analyse approfondie et ainsi d\u00e9velopper votre strat\u00e9gie en prenant en compte les attentes de vos parties prenantes.<\/p>\n<p>N\u2019h\u00e9sitez pas \u00e0\u00a0nous contacter\u00a0si vous souhaitez b\u00e9n\u00e9ficier d\u2019un accompagnement dans la pr\u00e9paration de votre mise en conformit\u00e9 \u00e0 la CSRD.<\/p>\n<p>Pour plus de d\u00e9tail sur notre accompagnement\u00a0 <a href=\"https:\/\/calendly.com\/morgane_lecomble\/30min?month=2024-03\">S\u00e9lectionnez la date et l\u2019heure \u2013 Calendly<\/a>.<\/p>\n<p><!-- notionvc: a9124c23-e6bd-4b6a-ba59-20375bbb5225 --><\/p>\n<p><!-- notionvc: ae3f9439-3127-413a-bdc4-70d28d733345 --><\/p>\n<p><!-- notionvc: e8ff6b91-61fd-487d-9a14-3f1647ee32ce --><\/p>\n<p><!-- notionvc: c254be95-0948-409a-9ed7-24219d0d6cbd --><\/p>\n<p><!-- notionvc: 79d4ca4b-d008-45f6-9688-e13900856131 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Face aux enjeux climatiques et pour r\u00e9pondre aux exigences des parties prenantes ax\u00e9es sur la durabilit\u00e9, les entreprises se tournent de plus en plus vers des pratiques de reporting plus transparentes et responsables. Dans cette optique, la notion de \u00ab\u00a0double mat\u00e9rialit\u00e9\u00a0\u00bb \u00e9merge comme un outil essentiel pour am\u00e9liorer la transparence et la responsabilit\u00e9 des entreprises, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[15,16,20,19,18,17,11,8,12,4,10],"class_list":["post-522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-accompagnement","tag-analyse","tag-article","tag-blog","tag-csrd","tag-double-materialite","tag-ecologie","tag-environnement","tag-poppy-consulting","tag-rse","tag-social"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La double mat\u00e9rialit\u00e9 : Pourquoi toutes les entreprises ont int\u00e9r\u00eat \u00e0 s\u2019y mettre aussi ? - Poppy Consulting : Le cabinet de conseil en RSE des PME !<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/poppy-consulting.com\/index.php\/2024\/03\/01\/la-double-materialite-pourquoi-toutes-les-entreprise-ont-interet-a-sy-mettre-aussi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La double mat\u00e9rialit\u00e9 : Pourquoi toutes les entreprises ont int\u00e9r\u00eat \u00e0 s\u2019y mettre aussi ? - Poppy Consulting : Le cabinet de conseil en RSE des PME !\" \/>\n<meta property=\"og:description\" content=\"Face aux enjeux climatiques et pour r\u00e9pondre aux exigences des parties prenantes ax\u00e9es sur la durabilit\u00e9, les entreprises se tournent de plus en plus vers des pratiques de reporting plus transparentes et responsables. 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