{"id":10984,"date":"2026-07-27T08:46:35","date_gmt":"2026-07-27T06:46:35","guid":{"rendered":"https:\/\/www.zmc.com.tn\/?p=10984"},"modified":"2026-07-27T08:48:19","modified_gmt":"2026-07-27T06:48:19","slug":"glossaire-esg-rapide-et-decrypte","status":"publish","type":"post","link":"https:\/\/www.zmc.com.tn\/?p=10984","title":{"rendered":"Glossaire ESG rapide et d\u00e9crypt\u00e9."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10984\" class=\"elementor elementor-10984\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d095c86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d095c86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56e3fc9\" data-id=\"56e3fc9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a79bf01 elementor-widget elementor-widget-image\" data-id=\"a79bf01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"366\" height=\"275\" src=\"https:\/\/www.zmc.com.tn\/wp-content\/uploads\/2026\/07\/27072026rse.png\" class=\"attachment-large size-large wp-image-10989\" alt=\"\" srcset=\"https:\/\/www.zmc.com.tn\/wp-content\/uploads\/2026\/07\/27072026rse.png 366w, https:\/\/www.zmc.com.tn\/wp-content\/uploads\/2026\/07\/27072026rse-300x225.png 300w\" sizes=\"(max-width: 366px) 100vw, 366px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fdd2d68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdd2d68\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a24cd37\" data-id=\"a24cd37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1f57d2 elementor-widget elementor-widget-text-editor\" data-id=\"e1f57d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">Vous \u00eates perdu(e) face \u00e0 tous ces termes et cadres de r\u00e9f\u00e9rence en mati\u00e8re de d\u00e9veloppement durable\u00a0? Voici un glossaire ESG rapide et d\u00e9crypt\u00e9.<\/span><\/p><p><span style=\"color: #000000;\">Si vous comprenez ces termes, vous pourrez lire n\u2019importe quel rapport ESG comme un expert.<\/span><\/p><p><span style=\"color: #000000;\">\ud83d\udd39 <u>Concepts fondamentaux du d\u00e9veloppement durable<\/u><\/span><\/p><ul><li><span style=\"color: #000000;\">ESG \u2013 Environnement, Social et Gouvernance (cadre d&rsquo;\u00e9valuation des entreprises)<\/span><\/li><li><span style=\"color: #000000;\">ODD \u2013 17 objectifs mondiaux des Nations Unies<\/span><\/li><li><span style=\"color: #000000;\">RSE \u2013 Initiatives de responsabilit\u00e9 sociale des entreprises<\/span><\/li><li><span style=\"color: #000000;\">GES \u2013 Gaz \u00e0 effet de serre responsables du r\u00e9chauffement climatique<\/span><\/li><li><span style=\"color: #000000;\">CO\u2082 \u2013 Principal gaz \u00e0 effet de serre \u00e0 l&rsquo;origine du changement climatique<\/span><\/li><\/ul><p><span style=\"color: #000000;\">\ud83d\udd39 <u>Cadres de reporting et de publication<\/u><\/span><\/p><ul><li><span style=\"color: #000000;\">GRI \u2013 Norme mondiale pour le reporting de d\u00e9veloppement durable<\/span><\/li><li><span style=\"color: #000000;\">SASB \u2013 Indicateurs ESG sectoriels pour les investisseurs<\/span><\/li><li><span style=\"color: #000000;\">TCFD \u2013 Cadre de publication des donn\u00e9es sur les risques climatiques<\/span><\/li><li><span style=\"color: #000000;\">CDP \u2013 Publication des donn\u00e9es sur le carbone, l&rsquo;eau et les for\u00eats<\/span><\/li><li><span style=\"color: #000000;\">IIRC \u2013 Cadre de reporting int\u00e9gr\u00e9<\/span><\/li><li><span style=\"color: #000000;\">IFRS \u2013 Normes internationales de publication d&rsquo;informations financi\u00e8res et de d\u00e9veloppement durable<\/span><\/li><\/ul><p><span style=\"color: #000000;\">\ud83d\udd39 <u>Organismes et accords internationaux<\/u><\/span><\/p><ul><li><span style=\"color: #000000;\">CCNUCC \u2013 Convention mondiale sur les changements climatiques<\/span><\/li><li><span style=\"color: #000000;\">UN SSE \u2013 Initiative pour une bourse durable<\/span><\/li><li><span style=\"color: #000000;\">GIEC \u2013 Autorit\u00e9 scientifique sur le climat<\/span><\/li><li><span style=\"color: #000000;\">COP \u2013 Plateforme de n\u00e9gociations internationales sur le climat<\/span><\/li><\/ul><p><span style=\"color: #000000;\">\ud83d\udd39 <u>R\u00e9glementation et conformit\u00e9 des entreprises<\/u><\/span><\/p><ul><li><span style=\"color: #000000;\">CSRD \u2013 R\u00e8glement de l&rsquo;UE sur le reporting de d\u00e9veloppement durable<\/span><\/li><li><span style=\"color: #000000;\">CBAM \u2013 Taxe carbone sur les importations dans l&rsquo;UE<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous \u00eates perdu(e) face \u00e0 tous ces termes et cadres de r\u00e9f\u00e9rence en mati\u00e8re de d\u00e9veloppement durable\u00a0? Voici un glossaire ESG rapide et d\u00e9crypt\u00e9. Si vous comprenez ces termes, vous pourrez lire n\u2019importe quel rapport ESG comme un expert. \ud83d\udd39 Concepts fondamentaux du d\u00e9veloppement durable ESG \u2013 Environnement, Social et Gouvernance (cadre d&rsquo;\u00e9valuation des entreprises) ODD \u2013 17 objectifs mondiaux des Nations Unies RSE \u2013 Initiatives de responsabilit\u00e9 sociale des entreprises GES \u2013 Gaz \u00e0 effet de serre responsables du r\u00e9chauffement climatique CO\u2082 \u2013 Principal gaz \u00e0 effet de serre&hellip;<\/p>\n","protected":false},"author":1,"featured_media":10989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105],"tags":[],"class_list":["post-10984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-parlons-rse"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/posts\/10984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10984"}],"version-history":[{"count":4,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/posts\/10984\/revisions"}],"predecessor-version":[{"id":10995,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/posts\/10984\/revisions\/10995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=\/wp\/v2\/media\/10989"}],"wp:attachment":[{"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zmc.com.tn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}