{"id":18400,"date":"2024-03-13T15:40:27","date_gmt":"2024-03-13T19:40:27","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&p=18400"},"modified":"2024-03-14T15:45:23","modified_gmt":"2024-03-14T19:45:23","slug":"expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/","title":{"rendered":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques"},"content":{"rendered":"\n

Le Conseil canadien des normes d\u2019information sur la durabilit\u00e9 (CCNID) a \u00e9t\u00e9 cr\u00e9\u00e9 pour servir l\u2019int\u00e9r\u00eat public en \u00e9tablissant et en tenant \u00e0 jour des normes d\u2019information sur la durabilit\u00e9 de haute qualit\u00e9 \u00e0 l\u2019intention des entit\u00e9s canadiennes, et en contribuant \u00e0 l\u2019\u00e9laboration de normes d\u2019information sur la durabilit\u00e9 de haute qualit\u00e9 et reconnues \u00e0 l\u2019\u00e9chelle internationale.<\/p>\n\n\n\n

Le 26 juin 2023, le Conseil des normes internationales d\u2019information sur la durabilit\u00e9 (International Sustainability Standards Board \u2013 ISSB) a publi\u00e9 ses deux premi\u00e8res Normes IFRS d\u2019information sur la durabilit\u00e9 : IFRS S1 Obligations g\u00e9n\u00e9rales en mati\u00e8re d\u2019informations financi\u00e8res li\u00e9es \u00e0 la durabilit\u00e9<\/em> et IFRS S2 Informations \u00e0 fournir en lien avec les changements climatiques<\/em>.<\/p>\n\n\n\n

Le CCNID s\u2019est bas\u00e9 sur IFRS S2 pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.<\/p>\n\n\n\n

Comme le pr\u00e9voit son document de consultation Crit\u00e8res de modification<\/em> [en projet], le CCNID propose toutefois deux modifications pour servir l\u2019int\u00e9r\u00eat public canadien.<\/p>\n\n\n\n

Le CCNID reconna\u00eet que certaines dispositions d\u2019IFRS\u00a0S1 et d\u2019IFRS\u00a0S2 suscitent des pr\u00e9occupations. Pour mieux comprendre celles-ci, il invite les parties int\u00e9ress\u00e9es et concern\u00e9es \u00e0 lui faire part de leurs commentaires et de leurs r\u00e9flexions en r\u00e9pondant au pr\u00e9sent expos\u00e9-sondage et \u00e0 l\u2019expos\u00e9-sondage Projet de NCID\u00a01, Obligations g\u00e9n\u00e9rales en mati\u00e8re d\u2019informations financi\u00e8res li\u00e9es \u00e0 la durabilit\u00e9<\/a><\/em>. Ces documents et le document de consultation Crit\u00e8res de modification<\/a><\/em> [en\u00a0projet] partagent la m\u00eame p\u00e9riode de commentaires. La NCID\u00a01 [en\u00a0projet] et la NCID\u00a02 [en\u00a0projet] sont destin\u00e9es \u00e0 \u00eatre appliqu\u00e9es par des entreprises ayant une obligation d\u2019information du public, mais les commentaires provenant d\u2019autres types d\u2019entit\u00e9s sont les bienvenus.<\/p>\n\n\n\n

\n
T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n","protected":false},"featured_media":18391,"template":"","resource_type":[70],"topic":[112,111,113,101],"area":[105],"class_list":["post-18400","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-mesures-cibles","topic-obligations-fiduciaires","topic-risques-opportunites-climatiques","topic-vers-carboneutralite","area-canada-fr"],"acf":[],"yoast_head":"\nExpos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques - Canada Climate Law Initiative<\/title>\n<meta name=\"description\" content=\"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques\" \/>\n<meta property=\"og:description\" content=\"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/\" \/>\n<meta property=\"og:site_name\" content=\"Canada Climate Law Initiative\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-14T19:45:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques\" \/>\n<meta name=\"twitter:description\" content=\"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/\",\"name\":\"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques - Canada Climate Law Initiative\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg\",\"datePublished\":\"2024-03-13T19:40:27+00:00\",\"dateModified\":\"2024-03-14T19:45:23+00:00\",\"description\":\"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg\",\"width\":2560,\"height\":1440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/#website\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/\",\"name\":\"Canada Climate Law Initiative\",\"description\":\"Understand climate-related risks and opportunities\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ccli.ubc.ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques - Canada Climate Law Initiative","description":"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/","og_locale":"fr_FR","og_type":"article","og_title":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques","og_description":"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.","og_url":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/","og_site_name":"Canada Climate Law Initiative","article_modified_time":"2024-03-14T19:45:23+00:00","og_image":[{"width":2560,"height":1440,"url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_title":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques","twitter_description":"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.","twitter_image":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/","url":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/","name":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques - Canada Climate Law Initiative","isPartOf":{"@id":"https:\/\/ccli.ubc.ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/#primaryimage"},"image":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/#primaryimage"},"thumbnailUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg","datePublished":"2024-03-13T19:40:27+00:00","dateModified":"2024-03-14T19:45:23+00:00","description":"Le CCNID s\u2019est bas\u00e9 sur IFRS S2\u00a0pour \u00e9laborer le pr\u00e9sent expos\u00e9-sondage.","breadcrumb":{"@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/#primaryimage","url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg","contentUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2024\/03\/kym-mackinnon-y70s9rNiuvY-unsplash-scaled.jpg","width":2560,"height":1440},{"@type":"BreadcrumbList","@id":"https:\/\/ccli.ubc.ca\/fr\/resource\/expose-sondage-du-ccnid-projet-de-norme-canadienne-dinformation-sur-la-durabilite-ncid-2-informations-a-fournir-en-lien-avec-les-changements-climatiques\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ccli.ubc.ca\/fr\/"},{"@type":"ListItem","position":2,"name":"Expos\u00e9-sondage du CCNID\u00a0: Projet de Norme canadienne d\u2019information sur la durabilit\u00e9 (NCID)\u00a02, Informations \u00e0 fournir en lien avec les changements climatiques"}]},{"@type":"WebSite","@id":"https:\/\/ccli.ubc.ca\/#website","url":"https:\/\/ccli.ubc.ca\/","name":"Canada Climate Law Initiative","description":"Understand climate-related risks and opportunities","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ccli.ubc.ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"}]}},"_links":{"self":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/18400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource"}],"about":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/types\/resource"}],"version-history":[{"count":2,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/18400\/revisions"}],"predecessor-version":[{"id":18403,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/18400\/revisions\/18403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media\/18391"}],"wp:attachment":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media?parent=18400"}],"wp:term":[{"taxonomy":"resource_type","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource_type?post=18400"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/topic?post=18400"},{"taxonomy":"area","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/area?post=18400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}