Comment les C.A peuvent-ils s’acquitter de leurs tâches de responsabilité sociale et de développement durable ?


En 2012, un important rapport de recherche sur les pratiques de responsabilité sociale a été publié conjointement par Doughty Centre for Corporate Responsibility, Cranfield School of Management et Business in the Community (BITC). Ce rapport qui fait état d’une enquête effectuée auprès d’un échantillon de grandes entreprises du FTSE 100 de la G.B. montre que celles-ci ont mises en place des mécanismes de surveillance s’adressant à la responsabilité sociale et au développement durable (CSR – Corporate social responsibility and sustainability).

L’étude examine plusieurs modèles de CSR et de pratiques de gouvernance en découlant; elle met l’accent sur les changements de mentalité que les membres du conseil d’administration doivent opérer pour bien s’acquitter de cette responsabilité. Le document présente également plusieurs outils pour aider les administrateurs : une matrice des compétences des administrateurs (Board Skills Matrix), un « checklist » pour évaluer la qualité des pratiques de gouvernance, une liste de suggestions pour les secrétaires corporatifs.

Voici donc un document de grande valeur pour les administrateurs préoccupés par le développement durable, les responsabilités sociales et l’adoption de perspectives à long terme.

How Boards Organise Oversight and Governance of Corporate Responsibility

« It is both a summary of quantitative and qualitative research undertaken during 2012 into how boards organise oversight and governance of Corporate Responsibility; and a think-piece commentary inviting discussion and debate within and amongst corporate boards about how to improve oversight and governance in future …

English: The "three pillars" of sust...
English: The « three pillars » of sustainability bounded by the environment (Photo credit: Wikipedia)

Given the current stage of Corporate Responsibility (CR) maturity generally, however, it seems that some specific oversight mechanism beyond discussion at the main board is needed now and for the foreseeable future. In addition, there are implications for the work of existing board committees such as Audit & Risk and Remuneration … Our qualitative research suggests that corporate responsibility and sustainability leadership and stewardship currently tends to come from the chairman or CEO or another board member, rather than yet being a collective mind-set of the board as a whole.

The central recommendation of the report is, therefore, that individual boards need to assess whether they have a Sustainability Mindset and, if not, identify how to create one. Further recommendations cover periodic reviews of governance models used; the Board Skills Matrix; incorporating sustainability in search briefs for new board members, induction, Continuous Professional Development and board appraisals; and contributing to follow-up studies to elicit further and more in-depth good practice examples ».

Articles reliés :

Is corporate social responsibility profitable for companies? (devex.com)

Pratiques exemplaires en matière de divulgation d’information concernant les administrateurs | CCGG (jacquesgrisegouvernance.com)

Corporate Responsibility is a Myth (themarlincompany.com)

Comment l’attention accordée aux stakeholders contribue-t-elle au développement durable et la création de valeur à long terme ?


Voici un rapport de Deloitte sur l’importance à accorder aux parties prenantes (stakeholders), dont les actionnaires (shareholders), dans la réalisation du développement durable et la création de valeur à long terme.

Vous pouvez télécharger le document en version PDF

How stakeholders view a company, what they expect of the company, and how they understand the company’s impact on society and the environment, in addition to its financial results, can affect business value. Determining the impact on value of environmental, social and governance (ESG) issues to multiple stakeholders is becoming central to how many companies craft their sustainability strategy and report on their sustainability performance. This opens the door to a new vision of the business objective: enlightened value maximization, which seeks greater alignment between various stakeholders to generate long-term business value.

This paper describes:

  1. The impact shareholders and other stakeholders can have on corporate valuations by identifying and reacting to ESG risks
  2. How stakeholder perception of the company and its actions are likely to drive the corporate agenda, including ESG performance goal setting
  3. Strategic steps that can help a company mitigate the impact of stakeholder action on its bottom line, cost of capital and risk, and leverage new opportunities to generate business value.