La double matérialité, clé de voûte d’une gouvernance durable de l’entreprise (notice n° 1371938)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 03431cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250622060520.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Geelhand de Merxem, Loïc |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La double matérialité, clé de voûte d’une gouvernance durable de l’entreprise |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 5 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | To achieve a paradigm shift in which corporate activity finally makes a truly positive contribution to society, sustainability must be the watchword of corporate governance. At present, legislators are focusing on a strategy of regulation through information, based on extra-financial reporting. For a long time synonymous with “greenwashing”, non-financial reporting is being transformed by the combined initiatives of legislators, stock market authorities and standardization bodies. An increasingly restrictive regulatory framework is being put in place on both sides of the Atlantic. Nevertheless, this information-based regulation is not achieving its objectives. Against this backdrop, the concept of dual materiality is a tool that can address a number of weaknesses. On the one hand, double materiality integrates stakeholders into the information spectrum and recalls the (often forgotten) accountability function of reporting. On the other hand, double materiality is an instrument of corporate accountability, playing a vital role in managing the risks associated with sustainability issues. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Pour parvenir à un changement de paradigme où l’activité des entreprises apporterait enfin une contribution réellement positive à la Société, la durabilité doit être le maître mot de la gouvernance des entreprises. Actuellement, les législateurs misent sur une stratégie de régulation par l’information, et ce, en s’appuyant sur le reporting extrafinancier. Synonyme pendant longtemps d’écoblanchiment, le reporting extrafinancier se transforme sous l’effet des initiatives combinées des législateurs, des autorités boursières et des organismes de standardisation. Un cadre normatif de plus en plus contraignant se met en place de part et d’autre de l’Atlantique. Néanmoins, cette régulation par l’information n’atteint pas ses objectifs. Dans ce contexte, la double matérialité est un outil susceptible de répondre à nombre de faiblesses. D’une part, la double matérialité intègre les parties prenantes dans le spectre informationnel et rappelle la fonction (souvent oubliée) d’acountability du reporting. D’autre part, la double matérialité est un instrument de responsabilisation des entreprises en jouant un rôle capital pour gérer les risques liés aux problématiques de durabilité. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | double matérialité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | droit des valeurs mobilières |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance d’entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | matérialité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | régulation par l’information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | responsabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | double materiality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | liability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | materiality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulation by information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Securities law |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tchotourian, Ivan |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de droit économique | t. XXXVIII | 4 | 2025-06-19 | p. 59-91 | 1010-8831 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-revue-internationale-de-droit-economique-2024-4-page-59?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-revue-internationale-de-droit-economique-2024-4-page-59?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux