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ECONOMIE ET SOCIETE

La lutte contre les changements climatiques, une priorité pour les entreprises

10 Décembre 2018
Antoine Balduino
Notez



Les 17 Objectifs de Développement Durable ont été adoptés en septembre 2015 par 193 pays à l’ONU. Afin de suivre leur appropriation par les entreprises, PwC publie la 2ème édition de son étude internationale, le « SDG reporting challenge ». Elle analyse les engagements pris par les entreprises sur les ODD, les actions mises en œuvre et la façon dont elles en rendent compte publiquement.

Les ODD sont de plus en plus intégrés à la stratégie des entreprises

En analysant à la fois les rapports d’activité et de développement durable de 729 entreprises à travers 21 pays, les experts de PwC constatent que les ODD sont aujourd’hui largement pris en compte par les entreprises. En effet, 72% d’entre elles les mentionnent dans leur rapport annuel ou de développement durable, soit une progression de +10% par rapport à l’année dernière.

Près d’une entreprise sur deux a aujourd’hui identifié ses ODD prioritaires, un signe positif de réelle prise de conscience des entreprises selon PwC. Il subsiste cependant une différence entre les intentions exprimées par les entreprises et l’intégration des ODD dans la stratégie de celles-ci.  

 

Pour Emilie Bobin, Associée au sein du département Développement durable chez PwC, « La prise de conscience générale et l’avancement des entreprises autour du sujet des ODD constituent une étape positive, mais ce n’est qu’une première étape. Pour qu’elles s’emparent opérationnellement des ODD et qu’elles en deviennent des acteurs, les entreprises doivent absolument raisonner au-delà de l’intitulé de l’objectif lui-même et prendre en compte les cibles de chaque ODD à un niveau le plus local possible (pays et même territoires dans un pays donné). Il est également clé qu’elles s’interrogent sur leur impact tant à l’échelle d’un territoire qu’au niveau global ». 

 


Palmarès des ODD cités par les entreprises

Si les trois ODD les plus cités par les entreprises  restent inchangés par rapport à l’année dernière : travail décent et croissance économique (79%), lutte contre les changements climatiques (76%) et consommation & production responsables (66%), il apparait cependant qu’il y a un écart entre les priorités citées par les entreprises et celles des citoyens (la lutte contre la faim et celle contre la pauvreté notamment). Cet écart se comprend par l’intérêt de la société civile pour les grands enjeux globaux relevant des états, tandis que les entreprises se saisissent en priorité des ODD qui semblent les plus en lien direct avec leur activité.

 

« On observe que les entreprises et les investisseurs sont de plus en plus nombreuses à se saisir des ODD et à les intégrer dans leur réflexion stratégique. Si des progrès sont à saluer dans la façon dont les entreprises rendent des comptes sur leur contribution aux ODD, il faut rester vigilant face au risque « d’ODD washing », consistant à ne rendre des comptes que sur les contributions positives d’une organisation, sans s’interroger sur ses axes de progrès liés à ses impacts négatifs », ajoute Emilie Bobin.

 


Une progression dans le niveau d’engagement et la qualité du reporting

Depuis 2017, PwC évalue, à travers une notation sur 5, la précision de l’engagement des entreprises sur les ODD. Le score moyen est en 2018 de 2,71 sur 5 (vs. 2,29 en 2017). Cette progression s’explique notamment par le développement de référentiels et outils qui aident les entreprises à s’approprier les ODD et leurs cibles, et à rendre des comptes à l’aide d’indicateurs déjà existants. Depuis les premiers textes sur le reporting extra-financier il y a 17 ans, les entreprises françaises ont acquis une forte expérience dans la collecte et la communication d’informations RSE. Cela leur permet de rendre plus facilement des comptes sur certains ODD.

 

En France, un comité de pilotage de haut niveau des Objectifs du Développement Durable a été mis en place en avril 2018. Instance de débat et d’échanges, le comité doit construire collectivement la feuille de route de la France sur les ODD. Les entreprises sont invitées à y participer, ce qui représente pour elles une occasion supplémentaire de faire entendre leur voix et de s’inscrire comme une partie prenante clé dans l’atteinte des ODD.



Antoine Balduino

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