{"id":9124,"date":"2024-09-30T16:45:56","date_gmt":"2024-09-30T23:45:56","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/voluntarily-applying-issb-standards-a-guide-for-preparers-2\/"},"modified":"2026-07-03T08:24:16","modified_gmt":"2026-07-03T15:24:16","slug":"voluntarily-applying-issb-standards-a-guide-for-preparers","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/voluntarily-applying-issb-standards-a-guide-for-preparers\/","title":{"rendered":"Voluntarily applying ISSB Standards: A guide for preparers"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En appliquant volontairement les normes de l&rsquo;ISSB &#8211; en l&rsquo;absence d&rsquo;exigences r\u00e9glementaires &#8211; les entreprises peuvent fournir aux investisseurs des informations utiles \u00e0 la prise de d\u00e9cision et comparables \u00e0 l&rsquo;\u00e9chelle mondiale en mati\u00e8re de d\u00e9veloppement durable. Et, de plus en plus, les investisseurs \u00e0 travers le monde demandent aux entreprises de le faire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la satisfaction de la demande des investisseurs sera un facteur cl\u00e9 pour de nombreuses entreprises choisissant d&rsquo;appliquer volontairement les normes ISSB, comme un nombre croissant de juridictions prennent des mesures pour introduire des exigences de divulgation sur le d\u00e9veloppement durable &#8211; y compris par l&rsquo;utilisation g\u00e9n\u00e9ralis\u00e9e des normes ISSB &#8211; les normes servent \u00e9galement de passeport pour les entreprises afin de r\u00e9pondre aux exigences au niveau mondial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour soutenir les entreprises, la Fondation IFRS a publi\u00e9 Voluntary applying ISSB Standards-A guide for preparers (Voluntary Application Guide).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce guide vise \u00e0 aider les entreprises \u00e0 appliquer volontairement les normes ISSB et \u00e0 communiquer leurs progr\u00e8s aux investisseurs.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/issb-standards\/issb-voluntary-application-preparers.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":10445,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"area":[170],"resource_type":[147],"topic":[149,151,160,162],"class_list":["post-9124","resource","type-resource","status-publish","has-post-thumbnail","hentry","area-international","resource_type-guide-outil","topic-audit-et-conformite","topic-devoirs-et-rapports-des-administrateurs","topic-obligations-fiduciaires","topic-risques-et-opportunites-climatiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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