{"id":7145,"date":"2021-11-11T08:33:00","date_gmt":"2021-11-11T13:33:00","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/directors-guide-to-the-sasb-standards\/"},"modified":"2021-11-18T08:46:08","modified_gmt":"2021-11-18T13:46:08","slug":"directors-guide-to-the-sasb-standards","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/directors-guide-to-the-sasb-standards\/","title":{"rendered":"Directors’ Guide to the SASB Standards"},"content":{"rendered":"\n

Ce guide pour les normes SASB pour les administrateurs de soci\u00e9t\u00e9 fournit des conseils industrie par industrie sur comment les administrateurs peuvent utiliser les normes SASB pour informer et am\u00e9liorer leur engagement avec la direction. Les normes SASB identifient les questions de durabilit\u00e9 les plus susceptibles d’avoir un impact sur la performance financi\u00e8re d’entreprises dans 77 industries. Pour chaque industrie, le guide sugg\u00e8re des questions qui facilitent une \u00e9valuation robuste et compl\u00e8te des risques \u00e0 long terme et de la cr\u00e9ation de valeur. Les questions dans ce guide sont bas\u00e9es sur les sujets de divulgation et les mesures comptables des normes SASB 77, qui peuvent \u00eatre t\u00e9l\u00e9charg\u00e9es ici<\/a>. Les \u00ab\u00a0consid\u00e9rations contextuelles\u00a0\u00bb correspondent aux mesures d’activit\u00e9 des normes, qui aident \u00e0 normaliser les donn\u00e9es ESG et permettent de faire des comparaisons entre les entreprises. Veuillez noter que les questions rel\u00e8tent \u00e9galement les questions dans le \u00ab\u00a0Engagement Guide for Asset Owners and Asset Managers\u00a0\u00bb, qui aide \u00e0 guider les investisseurs dans leurs engagements avec les soci\u00e9t\u00e9s de portefeuille. De cette fa\u00e7on, les normes SASB aident \u00e0 cr\u00e9er un langage commun entre la direction, le conseil d’administration et les investisseurs.<\/p>\n\n\n\n

*Cette ressource est en anglais.<\/p>\n\n\n\n

\n
Lisez le guide<\/a><\/div>\n<\/div>\n","protected":false},"featured_media":7142,"template":"","resource_type":[69],"topic":[99],"area":[115],"class_list":["post-7145","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-devoirs-rapports-administrateurs","area-international-fr"],"acf":[],"yoast_head":"\nDirectors' Guide to the SASB Standards - Canada Climate Law Initiative<\/title>\n<meta name=\"description\" content=\"Ce guide pour les normes SASB pour les administrateurs de soci\u00e9t\u00e9 fournit des conseils industrie par industrie sur comment les administrateurs peuvent utiliser les normes SASB pour informer et am\u00e9liorer leur engagement avec la direction.\" \/>\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\/directors-guide-to-the-sasb-standards\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Directors' Guide to the SASB Standards\" \/>\n<meta property=\"og:description\" content=\"Ce guide pour les normes SASB pour les administrateurs de soci\u00e9t\u00e9 fournit des conseils industrie par industrie sur comment les administrateurs peuvent utiliser les normes SASB pour informer et am\u00e9liorer leur engagement avec la direction.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/fr\/resource\/directors-guide-to-the-sasb-standards\/\" \/>\n<meta property=\"og:site_name\" content=\"Canada Climate Law Initiative\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-18T13:46:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2021\/11\/Screenshot-2021-11-18-083512.png\" \/>\n\t<meta property=\"og:image:width\" content=\"778\" \/>\n\t<meta property=\"og:image:height\" content=\"331\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Directors' Guide to the SASB Standards\" \/>\n<meta name=\"twitter:description\" content=\"Ce guide pour les normes SASB pour les administrateurs de soci\u00e9t\u00e9 fournit des conseils industrie par industrie sur comment les administrateurs peuvent utiliser les normes SASB pour informer et am\u00e9liorer leur engagement avec la direction.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2021\/11\/Screenshot-2021-11-18-083512.png\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/directors-guide-to-the-sasb-standards\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/directors-guide-to-the-sasb-standards\\\/\",\"name\":\"Directors' Guide to the SASB Standards - 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