{"id":343672,"date":"2026-06-30T17:13:31","date_gmt":"2026-06-30T21:13:31","guid":{"rendered":"https:\/\/fsc-ccf.ca\/?post_type=research&#038;p=343672"},"modified":"2026-06-30T17:14:33","modified_gmt":"2026-06-30T21:14:33","slug":"esg-disclosure-sme","status":"publish","type":"research","link":"https:\/\/fsc-ccf.ca\/fr\/recherche\/esg-disclosure-sme\/","title":{"rendered":"Divulgation d\u2019information sur les pratiques environnementales, sociales et de gouvernance : La transition vers la carboneutralit\u00e9 des PME"},"content":{"rendered":"\n<div class=\"tabs style-white\" id=\"main-tabs\">\n    <ul id=\"tabs-nav\">\n\n    <\/ul>\n    <div class=\"tabs-content\">\n        \n\n\n<div class=\"tab tab-content\" data-title=\"Perspectives du CCF\" data-tab=\"\" id=\"\" data-show-reports=\"no\">\n        \n\n<div class=\"wp-block-group container container--with-overflow is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"insight-report__sidebar\">\n    <div class=\"insight-report__sidebar--container\">\n        <div class=\"insight-report__sidebar--details\">\n                            <div class=\"insight-report__partner\">\n                    <p class=\"is-style-slug insight-report__partner-title\">\n                        <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/partners.svg\" alt=\"\"\n                            class=\"insight-report__partner-icon\"> <strong>Partenaires<\/strong>\n                    <\/p>\n                    \n                        <p class=\"insight-report__partner-p\"><a href=\"https:\/\/fsc-ccf.ca\/fr\/partner\/diversity-institute\/\"\n                                target=\"_blank\" rel=\"noreferrer noopener\">Diversity Institute<\/a><\/p>\n                    \n                <\/div>\n            \n                            <div class=\"insight-report__location\">\n                    <p class=\"is-style-slug  insight-report__location-title\">\n                        <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/location.svg\" alt=\"\"\n                            class=\"insight-report__location-icon\"> <strong>Emplacements<\/strong>\n                    <\/p>\n                                            <p class=\"insight-report__location-p\">Partout au Canada<\/p>\n                    \n                <\/div>\n                                    <div class=\"insight-report__published\">\n                <p class=\"insight-report__published-title\">\n                    <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/published.svg\" alt=\"\"\n                        class=\"insight-report__published-icon\"> Publi\u00e9                <\/p>\n                <p class=\"insight-report__published-p\">Juin 2026<\/p>\n\n            <\/div>\n                            <div class=\"insight-report__contributors\">\n\n                    <p class=\"is-style-slug insight-report__investment-title insight-report__contributors-title\">\n                        <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/contributors.svg\" alt=\"\"\n                            class=\"insight-report__investment-icon\"> <strong>Collaborateur<\/strong>\n                    <\/p>\n                    <div class=\"insight-report__contributors-p\">\n                        <p>Auteurs du rapport :Tania Saba, Wendy Cukier<br \/>\nContributors:<br \/>\nBryant M. Serre<br \/>\nJo-Ann Marie Johnson<br \/>\nMyriam Bernet<\/p>\n<\/div>\n                <\/div>\n                    <\/div>\n\n        <div class=\"insight-report__sidebar--sticky\">\n                            <div class=\"insight-report__sidebar--button-container\">\n                    <a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/divulgation-dinformation-sur-les-pratiques-environnementales-sociales-et-de-gouvernance-la-transition-vers-la-carboneutralite-des-pme.pdf\"\n                        class=\"insight-report__sidebar--button\" target=\"_blank\"><span>T\u00e9l\u00e9charger<\/span><br>\n                        le rapport de perspective                        <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/download-i-r-arrow.svg\"\n                            alt=\"\" class=\"insight-report__sidebar--button-img\"><\/a>\n                <\/div>\n            \n            <div class=\"insight-report__sidebar--anchors-container\">\n                <div class=\"insight-report__sidebar--anchors\">\n                    <p class=\"insight-report__sidebar--anchors--text\"><span>DANS CE RAPPORT<\/span><\/p>\n                                            <a href=\"#executive-summary\"\n                            class=\"insight-report__sidebar--anchors-anchor\"><span>Sommaire<\/span><\/a>                        <a href=\"#the-issue\"\n                            class=\"insight-report__sidebar--anchors-anchor\"><span>L\u2019enjeu<\/span><\/a>                        <a href=\"#what-were-investigating\"\n                            class=\"insight-report__sidebar--anchors-anchor\"><span>Ce que nous examinons<\/span><\/a>                        <a href=\"#what-were-learning\"\n                            class=\"insight-report__sidebar--anchors-anchor\"><span>Ce que nous apprenons<\/span><\/a>                        <a href=\"#why-it-matters\"\n                            class=\"insight-report__sidebar--anchors-anchor\"><span>Pourquoi c\u2019est important<\/span><\/a>                <\/div>\n            <\/div>\n        <\/div>\n\n    <\/div>\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:75%\">\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n\n\t\t<div class=\"display-reports display-featured\">\n\t\t\t<div class=\"display-reports__report display-reports__report-main display-reports__report-featured\">\n\t\t\t\t<div class=\"display-reports__report-img\" style=\"background-image: url('https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-scaled.jpg')\"><\/div>\n\t\t\t\t<div class=\"display-reports__featured-co\">\n\t\t\t\t\t<div class=\"display-reports__report-tags-container\">\n\t\t\t\t\t\t<p class=\"display-reports__report-tags-primary\">Rapport de recherche complet<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-secondary\">\n\t\t\t\t\t\t\t\tPDF\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-secondary\">\n\t\t\t\t\t\t\t\tOctobre 2025\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<h2 class=\"display-reports__report-title\">Divulgation d\u2019information sur les pratiques environnementales, sociales et de gouvernance : La transition vers la carboneutralit\u00e9 des PME<\/h2>\n\t\t\t\t\t<div class=\"display-reports__report-link-container\">\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/FSC-DI-ESG-Disclosure-SMEs-Research-Report-FR-Oct2025.pdf\" class=\"display-reports__report-link\">T\u00e9l\u00e9charger le rapport de recherche <img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/download-i-r-arrow.svg\" alt=\"\" class=\"display-reports__report-link-arrow\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\n\n\n\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"executive-summary\" class=\"wp-block-ob-blocks-anchor-point\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color\" id=\"TheChallenge\"><img decoding=\"async\" class=\"wp-image-240812\" style=\"width: 24px;margin-right: 10px;position: relative; top: -2px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/Frame.svg\" alt=\"\"> Sommaire<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color\">Les petites et moyennes entreprises (PME) canadiennes g\u00e9n\u00e8rent une part importante des \u00e9missions de gaz \u00e0 effet de serre (GES) du pays, mais elles manquent de comp\u00e9tences, de capacit\u00e9s organisationnelles et de ressources pour d\u00e9clarer leurs \u00e9missions.&nbsp;<\/p>\n\n\n\n<p>Alors que le Canada vise une \u00e9conomie carboneutre d\u2019ici 2050, le bilan d\u2019\u00e9missions des PME devient un levier crucial de diff\u00e9renciation commerciale et de p\u00e9rennit\u00e9 des entreprises. Les grandes organisations, les investisseurs et les consommateurs exigent d\u00e9sormais des entreprises qu\u2019elles \u0153uvrent au respect de leurs engagements de neutralit\u00e9 carbone. Toutefois, de nombreuses PME m\u00e9connaissent les cadres et r\u00e9f\u00e9rentiels environnementaux, sociaux et de gouvernance (ESG), et manquent de comp\u00e9tences requises pour d\u00e9clarer leurs \u00e9missions.&nbsp;<\/p>\n\n\n\n<p>\u00c0 cette situation s\u2019ajoute l\u2019absence d\u2019une vision commune sur la publication des \u00e9missions, d\u2019autant que les normes de d\u00e9claration actuelles sont rarement adapt\u00e9es aux sp\u00e9cificit\u00e9s sectorielles ou \u00e0 la taille des entreprises.&nbsp; Sur cette base, un examen des outils ESG existants a \u00e9t\u00e9 men\u00e9 pour d\u00e9terminer les obstacles et les facteurs de r\u00e9ussite li\u00e9s au bilan d\u2019\u00e9missions des PME.&nbsp;<\/p>\n\n\n\n<p>Notre analyse r\u00e9v\u00e8le que, malgr\u00e9 la diversit\u00e9 des cadres et r\u00e9f\u00e9rentiels de conformit\u00e9 aux \u00e9missions ESG, leur applicabilit\u00e9 aux PME demeure peu \u00e9tudi\u00e9e. De nombreuses PME m\u00e9connaissent les cadres et r\u00e9f\u00e9rentiels existants ainsi que leur applicabilit\u00e9 \u00e0 leur propre structure, une situation attribuable \u00e0 un manque de sensibilisation. En outre, les PME disposent d\u2019une capacit\u00e9 limit\u00e9e pour calculer et comptabiliser leurs \u00e9missions selon les protocoles en vigueur, et manquent souvent de financements pour verdir leurs activit\u00e9s.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Pour favoriser l\u2019appropriation de ces principes par les dirigeants et salari\u00e9s de PME, il est n\u00e9cessaire de d\u00e9ployer des soutiens financiers et techniques cibl\u00e9s, d\u2019adapter les pratiques de d\u00e9claration existantes et de maintenir des efforts continus en mati\u00e8re de formation.<\/p>\n\n\n\n<div class=\"wp-block-group key-insights-grey has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#0000000d\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h5 class=\"wp-block-heading\"><strong><strong>Perspectives cl\u00e9s<\/strong><\/strong><\/h5>\n\n\n\n<p class=\"is-style-default is-flex\"><img decoding=\"async\" class=\"wp-image-243230\" style=\"width: 40px;margin-right: 16px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/No.svg\" alt=\"\">Bien que les PME repr\u00e9sentent la grande majorit\u00e9 des entreprises canadiennes, elles ne comptent que pour environ 10\u00a0% des publications d\u2019\u00e9missions, cette d\u00e9marche \u00e9tant largement domin\u00e9e par les grandes institutions, \u00e0 l\u2019image de 97\u00a0% des entreprises du S&amp;P\u00a0500.<\/p>\n\n\n\n<p class=\"is-flex\"><img decoding=\"async\" class=\"wp-image-243230\" style=\"width: 40px; margin-right: 16px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/No-1.svg\" alt=\"\">Bien qu\u2019il existe de nombreux cadres et r\u00e9glementations sur la d\u00e9claration des \u00e9missions, tant au niveau national qu\u2019international, la majorit\u00e9 d\u2019entre eux ne pr\u00e9voient pas de dispositions adapt\u00e9es aux comp\u00e9tences, aux capitaux et au contexte op\u00e9rationnel uniques des PME.<\/p>\n\n\n\n<p class=\"is-flex\"><img decoding=\"async\" class=\"wp-image-243230\" style=\"width: 40px; margin-right: 16px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/No-2.svg\" alt=\"\">Parmi les PME qui comptabilisent leurs \u00e9missions, environ 55\u00a0% font \u00e9tat d\u2019une am\u00e9lioration de leur r\u00e9putation. De plus, 30\u00a0% d\u2019entre elles ont b\u00e9n\u00e9fici\u00e9 d\u2019une diff\u00e9renciation concurrentielle, d\u2019une meilleure image de marque et d\u2019un statut privil\u00e9gi\u00e9 aupr\u00e8s des consommateurs et de leurs partenaires commerciaux.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"the-issue\" class=\"wp-block-ob-blocks-anchor-point\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column gradient-top purple is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color\" id=\"TheChallenge\"><img decoding=\"async\" class=\"wp-image-240812\" style=\"width: 12px;height: 24px;margin-right: 10px;position: relative; top: -2px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/Vector-2.svg\" alt=\"\"> L\u2019enjeu<\/h3>\n\n\n\n<div class=\"wp-block-group flex-print is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Bien que les PME canadiennes g\u00e9n\u00e8rent environ 45&nbsp;% des \u00e9missions de GES, elles ne sont pas suffisamment outill\u00e9es pour aborder les enjeux environnementaux, sociaux et de gouvernance (ESG) li\u00e9s \u00e0 leur d\u00e9claration d\u2019\u00e9missions. Bien qu\u2019il existe des r\u00e9f\u00e9rentiels de d\u00e9claration nationaux et mondiaux, de plus en plus exig\u00e9s par les parties prenantes, concr\u00e9tiser les engagements de neutralit\u00e9 carbone n\u00e9cessite un soutien cibl\u00e9 aux PME.&nbsp;<\/p>\n\n\n\n<p>L\u2019int\u00e9gration de la comptabilit\u00e9 carbone et des r\u00e9f\u00e9rentiels de d\u00e9claration ESG au sein des op\u00e9rations des PME est indispensable pour renforcer leur comp\u00e9titivit\u00e9 et faciliter leur acc\u00e8s aux financements. Bien que les PME manifestent un int\u00e9r\u00eat pour la durabilit\u00e9, leur manque de comp\u00e9tences et d\u2019importants obstacles financiers freinent la concr\u00e9tisation de leurs innovations. Par cons\u00e9quent, un accompagnement technique est essentiel pour doter les PME des connaissances fondamentales en mati\u00e8re de durabilit\u00e9. Cela leur permettra de continuellement renforcer leurs comp\u00e9tences dans le suivi et la d\u00e9claration des \u00e9missions, la conformit\u00e9 ESG et l\u2019int\u00e9gration d\u2019innovations durables.&nbsp;<\/p>\n\n\n\n<p>Par ailleurs, bien qu\u2019il existe plusieurs cadres et r\u00e9f\u00e9rentiels de d\u00e9claration ESG, la mani\u00e8re dont ils encadrent la conformit\u00e9 des PME en mati\u00e8re d\u2019\u00e9missions demeure incertaine. Pour les PME, l\u2019efficacit\u00e9 du bilan d\u2019\u00e9missions repose sur des cadres et r\u00e9f\u00e9rentiels sur mesure, adapt\u00e9s \u00e0 leurs contraintes techniques, financi\u00e8res et op\u00e9rationnelles.&nbsp;<\/p>\n\n\n\n<p>Le renforcement des comp\u00e9tences s\u2019av\u00e8re indispensable pour aider les PME \u00e0 calculer et publier leurs \u00e9missions selon les diff\u00e9rents \u00ab scopes \u00bb mondiaux du GHG Protocol \u2014 un r\u00e9f\u00e9rentiel canadien d\u2019adh\u00e9sion volontaire pilot\u00e9 par le Conseil des normes de durabilit\u00e9. Le calcul des \u00e9missions exige des comp\u00e9tences sp\u00e9cialis\u00e9es. Or, le manque de ressources et de connaissances techniques freine l\u2019adoption volontaire des normes de d\u00e9claration par les PME au sein de leur structure.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large img-gradient purple\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-1024x683.jpg\" alt=\"women working in small business leather workshop\" class=\"wp-image-343661\" srcset=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-1024x683.jpg 1024w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-300x200.jpg 300w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-768x512.jpg 768w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-1536x1024.jpg 1536w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-2048x1365.jpg 2048w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-10x7.jpg 10w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-2000x1333.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"what-were-investigating\" class=\"wp-block-ob-blocks-anchor-point\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column gradient-top purple is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color\" id=\"EnterIMM\"><img decoding=\"async\" class=\"wp-image-240812\" style=\"width: 24px;height: 24px;margin-right: 10px;position: relative; top: -2px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/Fill-1.svg\" alt=\"\"> Ce que nous examinons<\/h3>\n\n\n\n<p>Ce rapport pr\u00e9sente une vue d\u2019ensemble du contexte dans lequel \u00e9voluent les PME canadiennes qui s\u2019efforcent de se conformer aux normes d\u2019\u00e9missions.<\/p>\n\n\n\n<p>Tout d\u2019abord, nous pr\u00e9sentons un examen des outils existants de divulgation ESG, en analysant de mani\u00e8re critique leurs r\u00e9percussions sur les PME au Canada. En passant en revue ces outils de communication, nous avons cherch\u00e9 \u00e0 r\u00e9pondre \u00e0 la question suivante : \u00ab&nbsp;Quels sont les cadres et r\u00e9f\u00e9rentiels de d\u00e9claration actuels et op\u00e9rationnels en mati\u00e8re d\u2019\u00e9missions ESG, et comment s\u2019appliquent-ils aux PME au Canada?&nbsp;\u00bb Ce constat r\u00e9v\u00e8le qu\u2019aucune vision unifi\u00e9e des cadres et r\u00e9f\u00e9rentiels de divulgation n\u2019a encore \u00e9t\u00e9 \u00e9tablie \u00e0 ce jour.&nbsp; Nous analysons en d\u00e9tail les cadres ESG volontaires et contraignants, en pr\u00e9cisant leurs objectifs, leur statut juridique ainsi que leur champ d\u2019application. En conclusion, bien qu\u2019il n\u2019existe aucun cadre ni directive sp\u00e9cifique aux PME, leur conformit\u00e9 demeure souvent exig\u00e9e ou privil\u00e9gi\u00e9e pour int\u00e9grer les cha\u00eenes de valeur des grandes entreprises.<\/p>\n\n\n\n<p>Deuxi\u00e8mement, cette \u00e9tude s\u2019appuie sur une revue de la litt\u00e9rature pour analyser les freins et facteurs cl\u00e9s de succ\u00e8s des PME face \u00e0 la publication de donn\u00e9es ESG, notamment en mati\u00e8re de bilan carbone. Nous avons cherch\u00e9 \u00e0 r\u00e9pondre \u00e0 la question suivante : \u00ab&nbsp;Quels sont les freins et les leviers permettant aux PME canadiennes de concr\u00e9tiser leur conformit\u00e9 aux normes d\u2019\u00e9missions, \u00e0 l\u2019\u00e9chelle nationale et mondiale?&nbsp;\u00bb&nbsp;<\/p>\n\n\n\n<p>De plus, nous \u00e9valuons bri\u00e8vement la pertinence de ces cadres et r\u00e9f\u00e9rentiels pour les PME canadiennes, ainsi que leurs r\u00e9percussions sur les comp\u00e9tences et l\u2019emploi.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div id=\"what-were-learning\" class=\"wp-block-ob-blocks-anchor-point\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column gradient-top purple is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color\" id=\"TheResult\"><img decoding=\"async\" class=\"wp-image-240819\" style=\"width: 24px;height: 24px;margin-right: 10px;position: relative; top: -2px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/Fill-1-1.svg\" alt=\"\"> Ce que nous apprenons<\/h3>\n\n\n\n<p>Les PME s\u2019av\u00e8rent indispensables pour op\u00e9rer des transitions \u00e9conomiques inclusives et durables. Bien qu\u2019il existe divers cadres et r\u00e9f\u00e9rentiels institutionnels pour la conformit\u00e9 des \u00e9missions ESG, leur applicabilit\u00e9 aux PME demeure peu explor\u00e9e. L\u2019impact des normes flexibles et non obligatoires, face \u00e0 la conformit\u00e9 r\u00e9glementaire, fait l\u2019objet de conclusions divergentes au sein de la recherche. Concernant la premi\u00e8re approche, l\u2019id\u00e9e sous-jacente est qu\u2019une conformit\u00e9 volontaire permet aux PME canadiennes de s\u2019aligner de mani\u00e8re proactive sur les normes internationales, tout en pr\u00e9servant leurs activit\u00e9s et en \u00e9talant progressivement leurs d\u00e9penses d\u2019investissement. Quant \u00e0 la seconde approche, la conformit\u00e9 r\u00e9glementaire est per\u00e7ue comme un m\u00e9canisme qui valorise les pr\u00e9curseurs. Si les PME se montrent g\u00e9n\u00e9ralement favorables au bilan carbone et aux objectifs z\u00e9ro \u00e9mission nette, ces deux options omettent les ressources financi\u00e8res et techniques requises pour concr\u00e9tiser cette conformit\u00e9.<\/p>\n\n\n\n<p>De nombreuses PME m\u00e9connaissent l\u2019\u00e9cosyst\u00e8me actuel des cadres et r\u00e9f\u00e9rentiels, tout comme la mani\u00e8re dont ils s\u2019appliquent \u00e0 leur propre structure. Pour les PME, la fronti\u00e8re entre obligations r\u00e9gulations et conformit\u00e9 volontaire demeure souvent floue\u2009; il en va de m\u00eame pour l\u2019int\u00e9gration de leurs activit\u00e9s aux crit\u00e8res ESG et l\u2019\u00e9valuation de leurs \u00e9missions au sein de p\u00e9rim\u00e8tres de plus en plus complexes.&nbsp;<\/p>\n\n\n\n<p>Premi\u00e8rement, l\u2019\u00e9valuation des \u00e9missions exige une expertise technique pointue, et des lacunes subsistent concernant la ma\u00eetrise des outils de comptabilit\u00e9 carbone, l\u2019int\u00e9gration de donn\u00e9es complexes et la mod\u00e9lisation pr\u00e9visionnelle des flux. D\u2019autre part, les PME doivent faire face \u00e0 des co\u00fbts \u00e9lev\u00e9s en mati\u00e8re de formation et d\u2019outils informatiques n\u00e9cessaires pour combler ces lacunes en mati\u00e8re de comp\u00e9tences et de comp\u00e9tences, tout en g\u00e9rant des contraintes op\u00e9rationnelles concurrentes. Troisi\u00e8mement, les PME manquent de capacit\u00e9 organisationnelle pour appr\u00e9hender la complexit\u00e9 des principes de durabilit\u00e9, d\u00e9velopper l\u2019expertise n\u00e9cessaire \u00e0 leur conformit\u00e9 ESG et, \u00e0 terme, innover au sein de leur secteur.&nbsp;<\/p>\n\n\n\n<p>Plusieurs m\u00e9canismes peuvent favoriser l\u2019acc\u00e8s aux capitaux et au d\u00e9veloppement des comp\u00e9tences\u2009; ils doivent toutefois int\u00e9grer les principes d\u2019\u00e9quit\u00e9, de diversit\u00e9 et d\u2019inclusion (\u00c9DI), \u00e9tant donn\u00e9 qu\u2019une grande part des PME sont d\u00e9tenues et dirig\u00e9es par des personnes issues de groupes en qu\u00eate d\u2019\u00e9quit\u00e9. \u00c0 titre d\u2019exemple, les incitations financi\u00e8res, les certifications tierces et les partenariats de cha\u00eene de valeur peuvent faciliter la publication des \u00e9missions et l\u2019int\u00e9gration de la conformit\u00e9, tout en renfor\u00e7ant la comp\u00e9titivit\u00e9 et la r\u00e9silience des PME. Il est toutefois n\u00e9cessaire de veiller \u00e0 ce que la r\u00e9partition des fonds soit \u00e9quitable pour toutes les entreprises. De nombreuses PME m\u00e9connaissent les occasions de financement existantes\u2009; de plus, celles dirig\u00e9es ou d\u00e9tenues par des membres de groupes en qu\u00eate d\u2019\u00e9quit\u00e9 manquent parfois de comp\u00e9tences ou de capacit\u00e9 organisationnelle pour soumettre une demande.&nbsp;<\/p>\n\n\n\n<p>De surcro\u00eet, des opportunit\u00e9s de d\u00e9veloppement des comp\u00e9tences adapt\u00e9es au rythme des apprenants des PME sont cruciales pour instaurer une conformit\u00e9 cr\u00e9dible, claire et \u00e9volutive \u00e0 l\u2019\u00e9chelle intersectorielle. S\u2019il existe des programmes de sensibilisation et de formation aux crit\u00e8res ESG, rares sont ceux explicitement con\u00e7us pour les PME. En fait, les microcertifications et les parcours d\u2019apprentissage hybrides s\u2019av\u00e8rent plus adapt\u00e9s aux PME, car ils leur permettent de concilier la polyvalence de leurs fonctions avec l\u2019expertise technique et la sp\u00e9cialisation requises. Les microcertifications offrent \u00e9galement une r\u00e9ponse agile et opportune face \u00e0 l\u2019\u00e9volution des exigences de compte rendu nationales et internationales, l\u00e0 o\u00f9 les cursus dipl\u00f4mants des grands \u00e9tablissements d\u2019enseignement sup\u00e9rieur p\u00e8chent parfois par leur manque de r\u00e9activit\u00e9.<\/p>\n\n\n\n<p>Enfin, des efforts doivent \u00eatre men\u00e9s pour renforcer la pertinence, la cr\u00e9dibilit\u00e9, la clart\u00e9 et l\u2019\u00e9volutivit\u00e9 des m\u00e9canismes de communication ESG, tant pour les PME que pour leurs secteurs respectifs. Cette d\u00e9marche exige un alignement continu entre normalisateurs, d\u00e9cideurs politiques, investisseurs et organismes de soutien, parall\u00e8lement \u00e0 une optimisation de la collecte de donn\u00e9es sur l\u2019adoption du compte rendu ESG par les PME.<\/p>\n\n\n\n<p>En d\u00e9finitive, la mise en place de parcours d\u2019apprentissage progressifs est indispensable pour permettre aux dirigeants et employ\u00e9s de PME de d\u00e9velopper les comp\u00e9tences \u00e9coresponsables n\u00e9cessaires \u00e0 l\u2019\u00e9valuation, la pr\u00e9vision et la publication de leurs \u00e9missions conform\u00e9ment aux lignes directrices.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div id=\"why-it-matters\" class=\"wp-block-ob-blocks-anchor-point\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column gradient-top purple is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<h3 class=\"wp-block-heading has-black-color has-text-color\" id=\"TheImpact\"><img decoding=\"async\" class=\"wp-image-240819\" style=\"width: 22px;height: 22px;margin-right: 10px;position: relative; top: -2px;\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/07\/Fill-1-2.svg\" alt=\"\"> Pourquoi c\u2019est important<\/h3>\n\n\n\n<div style=\"height:38px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column margin-bottom-0 is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<p>Les PME sont indispensables \u00e0 l\u2019atteinte des objectifs de neutralit\u00e9 carbone du Canada d\u2019ici 2050\u2009; par ailleurs, leur transition vers la durabilit\u00e9 est de plus en plus valoris\u00e9e par les entreprises et les consommateurs. Actuellement, les lacunes en comp\u00e9tences et en connaissances risquent de p\u00e9naliser les PME dans cette transition. Notre examen a mis en \u00e9vidence plusieurs soutiens explicites n\u00e9cessaires aux PME canadiennes pour r\u00e9aliser leurs engagements de neutralit\u00e9 carbone et se conformer aux crit\u00e8res ESG :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un soutien \u00e0 la formation professionnelle adapt\u00e9 aux PME est n\u00e9cessaire pour comprendre l\u2019\u00e9cosyst\u00e8me politique des cadres et des normes ESG institutionnalis\u00e9s, ainsi que pour acqu\u00e9rir les comp\u00e9tences techniques requises pour calculer et \u00e9valuer les \u00e9missions.<\/li>\n\n\n\n<li>Il est indispensable de proposer des formations sur les obligations de d\u00e9claration afin de permettre aux gestionnaires et salari\u00e9s de PME d\u2019associer leurs comp\u00e9tences techniques (inventaire et calcul des \u00e9missions) aux cadres de conformit\u00e9 r\u00e9glementaire.<\/li>\n\n\n\n<li>Les m\u00e9canismes de financement visant \u00e0 inciter les PME \u00e0 se conformer aux obligations de d\u00e9claration des \u00e9missions doivent prendre en compte leurs contraintes op\u00e9rationnelles, de comp\u00e9tences et de capacit\u00e9s sp\u00e9cifiques. Des mesures de formation, une sensibilisation aux financements disponibles ainsi qu\u2019un accompagnement global pour la demande et l\u2019obtention de ces fonds sont \u00e9galement n\u00e9cessaires.\u00a0<\/li>\n\n\n\n<li>Il s\u2019av\u00e8re n\u00e9cessaire d\u2019accro\u00eetre la collecte de donn\u00e9es sur les m\u00e9canismes favorisant l\u2019int\u00e9gration des crit\u00e8res ESG au sein des PME. En effet, l\u2019efficacit\u00e9 d\u2019une mise en \u0153uvre progressive, de la flexibilit\u00e9 des calendriers, de l\u2019\u00e9tendue des divulgations selon les ressources disponibles, ou encore d\u2019une conformit\u00e9 volontaire plut\u00f4t qu\u2019obligatoire, reste \u00e0 d\u00e9montrer.\u00a0<\/li>\n\n\n\n<li>Il convient de renforcer les dispositions des cadres et normes de d\u00e9claration des \u00e9missions ESG afin de mieux prendre en compte les exigences sectorielles et op\u00e9rationnelles des PME.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column margin-bottom-0 is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<div class=\"wp-block-group light-purple-bg-20 insights-report-aside is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-87328470 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns gap-10 is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column no-spacer is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-group is-horizontal is-content-justification-left is-layout-flex wp-container-core-group-is-layout-1a09bdc8 wp-block-group-is-layout-flex\">\n<div style=\"height:20px;width:0px\" aria-hidden=\"true\" class=\"wp-block-spacer wp-container-content-62aae154\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-1024x683.jpg\" alt=\"Two workers in safety gear inspect rooftop solar panels while reviewing plans and a tablet\" class=\"wp-image-343667\" srcset=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-1024x683.jpg 1024w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-300x200.jpg 300w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-768x512.jpg 768w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-1536x1024.jpg 1536w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-2048x1366.jpg 2048w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-10x7.jpg 10w, https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/green-environmental-energy-concept-technician-wor-2022-11-15-10-49-49-utc-1-scaled-1-2000x1334.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:24px;width:0px\" aria-hidden=\"true\" class=\"wp-block-spacer wp-container-content-541a6b20\"><\/div>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>\u00c9tat des comp\u00e9tences<\/strong> : <strong> <br>Emplois durables pour la croissance \u00e9conomique<\/strong><\/p>\n\n\n\n<p class=\"is-style-default has-normal-font-size\">Les comp\u00e9tences et les connaissances li\u00e9es \u00e0 l\u2019\u00e9cologie gagnent en importance dans de nombreux secteurs et professions, ce qui oblige davantage de travailleurs \u00e0 se perfectionner en s\u2019appuyant sur leurs aptitudes existantes.\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-ob-blocks-single-button alignleft  wp-block-ob-blocks-button--animated width-100\"><a class=\"btn btn--purple new_tab_blank\" href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/sos-sustainable-jobs\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lire le rapport<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p>De plus, la conformit\u00e9 des PME canadiennes et la publication de leurs rapports ESG gagneront en importance \u00e0 mesure que l\u2019intensification des crises environnementales, sociales, politiques et \u00e9thiques mettra en \u00e9vidence l\u2019urgence de d\u00e9velopper des approches syst\u00e9matiques en mati\u00e8re de durabilit\u00e9. De surcro\u00eet, dans un contexte o\u00f9 le Canada cherche \u00e0 p\u00e9n\u00e9trer de nouveaux march\u00e9s pour pallier l\u2019affaiblissement des accords commerciaux avec les \u00c9tats-Unis, notamment par une diversification vers l\u2019UE, la mise en conformit\u00e9 des PME avec les normes internationales devient une priorit\u00e9 absolue.<\/p>\n\n\n\n<p>En conclusion, \u00e0 mesure que le cadre r\u00e9glementaire et les initiatives volontaires en mati\u00e8re de divulgation ESG \u00e9voluent, de nouveaux outils, m\u00e9thodologies et structures d\u2019accompagnement devraient voir le jour pour les PME canadiennes. Ce processus en cours offre une occasion strat\u00e9gique aux PME, aux organismes de r\u00e9glementation des ESG et aux parties prenantes du secteur de contribuer \u00e0 la conception de pratiques de divulgation ESG \u00e9volutives, inclusives et adapt\u00e9es au contexte, ainsi qu\u2019\u00e0 l\u2019\u00e9laboration de programmes de formation.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div id=\"whats-next\" class=\"wp-block-ob-blocks-anchor-point short-content\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column gradient-top purple is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"tab tab-content\" data-title=\"T\u00e9l\u00e9chargements de rapports\" data-tab=\"\" id=\"\" data-show-reports=\"yes\">\n        \n\n<div class=\"wp-block-columns container container--with-overflow is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n\n\t\t<div class=\"display-reports display-tab\">\n\n\t\t\t\t\t\t\t<div class=\"display-reports__report display-reports__report-main\">\n\t\t\t\t\t<div class=\"display-reports__report-img\" style=\"background-image: url('https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/women-working-in-small-business-leather-workshop-2026-03-24-01-20-12-utc-1-scaled.jpg')\"><\/div>\n\t\t\t\t\t<div class=\"display-reports__co\">\n\t\t\t\t\t\t<div class=\"display-reports__report-tags-container\">\n\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-primary\">Rapport de recherche complet<\/p>\n\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-secondary\">\n\t\t\t\t\t\t\t\tPDF\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<h2 class=\"display-reports__report-title\">Divulgation d\u2019information sur les pratiques environnementales, sociales et de gouvernance : La transition vers la carboneutralit\u00e9 des PME<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"display-reports__report-link-container\">\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/FSC-DI-ESG-Disclosure-SMEs-Research-Report-FR-Oct2025.pdf\"\n\t\t\t\t\t\t\tclass=\"display-reports__report-link\">T\u00e9l\u00e9charger\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/download-i-r-arrow.svg\" alt=\"\"\n\t\t\t\t\t\t\t\tclass=\"display-reports__report-link-arrow\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<!-- PDF: 344115 | https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/divulgation-dinformation-sur-les-pratiques-environnementales-sociales-et-de-gouvernance-la-transition-vers-la-carboneutralite-des-pme.pdf -->\t\t\t\t<div class=\"display-reports__report\">\n\t\t\t\t\t<div class=\"display-reports__report-img\" style=\"background-image: url('https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/report-cover.png')\"><\/div>\n\t\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"display-reports__report-tags-container\">\n\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-primary\">Rapport de Perspectives<\/p>\n\t\t\t\t\t\t\t<p class=\"display-reports__report-tags-secondary\">PDF<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<h2 class=\"display-reports__report-title\">Perspectives du CCF<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"display-reports__report-link-container\">\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/06\/divulgation-dinformation-sur-les-pratiques-environnementales-sociales-et-de-gouvernance-la-transition-vers-la-carboneutralite-des-pme.pdf\"\n\t\t\t\t\t\t\tclass=\"display-reports__report-link\">T\u00e9l\u00e9charger\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/themes\/ob-fsc-2.0\/images\/icons\/download-i-r-arrow.svg\" alt=\"\"\n\t\t\t\t\t\t\t\tclass=\"display-reports__report-link-arrow\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n<\/div>\n<\/div>\n\n\n<\/div>\n\n    <\/div>\n<\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"page-block cards-grid full-width-block card-style--default display-style--default page-block--white  \" >\n\t<div class=\"container container--with-overflow\">\n\t\t<h2 class=\"cards-grid__section-title heading-content section-title\">Plus de CCF<\/h2>\t\t\t\t<div class=\"overflow\">\n\t\t\t\n\t\t\t<div class=\"overflow__content cards-grid__grid large\">\n\t\t\t\n\t\t\t<div class=\"content-card content-card--project\">\n\t\t\t<div class=\"content-card__image\">\n\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/climate-change-leadership\/\" target=\"_self\"><img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2022\/02\/green-jobs-stockimage-800x600.jpeg\" alt=\"Young person holding a laptop walks in front of a green hedge\"><\/a>\n\t\t<\/div>\n\t\t\t<div class=\"content-card__content\">\n\t\t<div class=\"content-card__text\">\n\t\t\t\t\t\t\t<div class=\"content-card__type\">\n\t\t\t\t\t<span href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/\">Projet<\/span>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<h3 class=\"content-card__title\">\n\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/climate-change-leadership\/\" target=\"_self\">Renforcement des capacit\u00e9s pour fixer le cap en mati\u00e8re de changement climatique<\/a>\n\t\t\t<\/h3>\n\n\t\t\t<div class=\"metadata metadata--event\">\n\t<ul>\n\t\t<li class=\"metadata__date\">\n\t\t\t<div class=\"metadata__icon\"><svg width=\"10\" height=\"12\" viewBox=\"0 0 10 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path id=\"calendar_today\" d=\"M1.11111 11.5477C0.805556 11.5477 0.543982 11.4358 0.326389 11.212C0.108796 10.9882 0 10.7191 0 10.4049V2.40486C0 2.09057 0.108796 1.82152 0.326389 1.59771C0.543982 1.3739 0.805556 1.262 1.11111 1.262H1.66667V0.119141H2.77778V1.262H7.22222V0.119141H8.33333V1.262H8.88889C9.19444 1.262 9.45602 1.3739 9.67361 1.59771C9.8912 1.82152 10 2.09057 10 2.40486V10.4049C10 10.7191 9.8912 10.9882 9.67361 11.212C9.45602 11.4358 9.19444 11.5477 8.88889 11.5477H1.11111ZM1.11111 10.4049H8.88889V4.69057H1.11111V10.4049Z\" fill=\"#71136C\"\/>\n<\/svg>\n<\/div>\n\t\t\tMai 2024\t\t<\/li>\n\n\t\t\t\t\t<li class=\"metadata__partners\">\n\t\t\t\t<div class=\"metadata__icon\"><svg width=\"12\" height=\"9\" viewBox=\"0 0 12 9\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path id=\"Parnter Icon\" d=\"M0 9.00014V7.50014C0 7.19657 0.0795454 6.91755 0.238636 6.66309C0.397727 6.40862 0.609091 6.21443 0.872727 6.0805C1.43636 5.80371 2.00909 5.59612 2.59091 5.45773C3.17273 5.31934 3.76364 5.25014 4.36364 5.25014C4.96364 5.25014 5.55455 5.31934 6.13636 5.45773C6.71818 5.59612 7.29091 5.80371 7.85455 6.0805C8.11818 6.21443 8.32955 6.40862 8.48864 6.66309C8.64773 6.91755 8.72727 7.19657 8.72727 7.50014V9.00014H0ZM9.81818 9.00014V7.393C9.81818 7.00014 9.70682 6.62291 9.48409 6.2613C9.26136 5.89969 8.94546 5.58943 8.53636 5.3305C9 5.38407 9.43636 5.47559 9.84546 5.60505C10.2545 5.73451 10.6364 5.893 10.9909 6.0805C11.3182 6.25907 11.5682 6.45773 11.7409 6.67648C11.9136 6.89523 12 7.13407 12 7.393V9.00014H9.81818ZM4.36364 4.71443C3.76364 4.71443 3.25 4.5046 2.82273 4.08496C2.39545 3.66532 2.18182 3.16085 2.18182 2.57157C2.18182 1.98228 2.39545 1.47782 2.82273 1.05818C3.25 0.638532 3.76364 0.428711 4.36364 0.428711C4.96364 0.428711 5.47727 0.638532 5.90455 1.05818C6.33182 1.47782 6.54545 1.98228 6.54545 2.57157C6.54545 3.16085 6.33182 3.66532 5.90455 4.08496C5.47727 4.5046 4.96364 4.71443 4.36364 4.71443ZM9.81818 2.57157C9.81818 3.16085 9.60455 3.66532 9.17727 4.08496C8.75 4.5046 8.23636 4.71443 7.63636 4.71443C7.53636 4.71443 7.40909 4.70326 7.25455 4.68094C7.1 4.65862 6.97273 4.63407 6.87273 4.60728C7.11818 4.32157 7.30682 4.0046 7.43864 3.65639C7.57045 3.30818 7.63636 2.94657 7.63636 2.57157C7.63636 2.19657 7.57045 1.83496 7.43864 1.48675C7.30682 1.13853 7.11818 0.821568 6.87273 0.535854C7 0.491211 7.12727 0.462193 7.25455 0.4488C7.38182 0.435407 7.50909 0.428711 7.63636 0.428711C8.23636 0.428711 8.75 0.638532 9.17727 1.05818C9.60455 1.47782 9.81818 1.98228 9.81818 2.57157Z\" fill=\"#71136C\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<div class=\"metadata__list\">\n\t\t\t\t\t<span>Academy for Sustainable Innovation (ASI)<\/span>\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\t\t\t<div class=\"content-card__deck\">\n\t\t\t\tCe projet a \u00e9tudi\u00e9 la viabilit\u00e9 de concevoir un cadre national pour les comp\u00e9tences n\u00e9cessaires en leadership pour lutter contre les changements climatiques. Le projet s\u2019est \u00e9galement attard\u00e9 sur la mani\u00e8re dont un tel cadre pourrait orienter la mise en place de microcertifications li\u00e9es au climat dans l\u2019\u00e9cosyst\u00e8me des comp\u00e9tences et de la formation.\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"content-card__terms\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"term-square\" style=\"background-color:#c9ef50\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/themes\/emplois-durables\/\">Emplois durables<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\n\t\t<\/div>\n\t\t\n\t<details class=\"related-reports\">\n\t\t<summary class=\"related-reports__summary\">\n\t\t\t<span class=\"related-reports__count\">2<\/span>\n\t\t\t<span class=\"related-reports__title\">Rapports associ\u00e9s<\/span>\n\t\t\t<span class=\"related-reports__icon\"><\/span>\n\t\t<\/summary>\n\t\t<ul class=\"related-reports__reports\">\n\t\t\t\t\t\t\t\t<li class=\"related-reports__report\">\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/12\/FSC-UpskillingforCanadasClimateTransitionreport-FRExecutiveSummary-Oct2023.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<div class=\"related-reports__tags\">\n\t\t\t\t\t\t\t\t<span class=\"related-reports__tag related-reports__tag--primary\">Rapport de recherche complet<\/span><span class=\"related-reports__tag related-reports__tag--secondary\">PDF<\/span>\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\tTraduction Fran\u00e7aise Du R\u00e9sum\u00e9 : Upskilling for Canada&#8217;s Climate Transition &#8211;\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t<li class=\"related-reports__report\">\n\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2024\/12\/renforcement-des-capacites-pour-fixer-le-cap-en-matiere-de-changement-climatique.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<div class=\"related-reports__tags\">\n\t\t\t\t\t\t\t<span class=\"related-reports__tag related-reports__tag--primary\">Rapport de Perspectives<\/span><span class=\"related-reports__tag related-reports__tag--secondary\">PDF<\/span>\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\tT\u00e9l\u00e9charger le rapport de perspective\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t<\/details>\n\t<\/div>\n<\/div><div class=\"content-card content-card--project\">\n\t\t\t<div class=\"content-card__image\">\n\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/sos-employers\/\" target=\"_self\"><img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2023\/11\/networking-seminar-meet-ups-concept-2022-12-16-00-05-14-utc-800x600.jpg\" alt=\"Networking Seminar Meet Up\"><\/a>\n\t\t<\/div>\n\t\t\t<div class=\"content-card__content\">\n\t\t<div class=\"content-card__text\">\n\t\t\t\t\t\t\t<div class=\"content-card__type\">\n\t\t\t\t\t<span>l\u2019\u00e9tat des comp\u00e9tences<\/span>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<h3 class=\"content-card__title\">\n\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/projets\/sos-employers\/\" target=\"_self\">L\u2019engagement efficace des employeurs dans le d\u00e9veloppement des comp\u00e9tences \u2013 De la rh\u00e9torique aux solutions<\/a>\n\t\t\t<\/h3>\n\n\t\t\t<div class=\"metadata metadata--event\">\n\t<ul>\n\t\t<li class=\"metadata__date\">\n\t\t\t<div class=\"metadata__icon\"><svg width=\"10\" height=\"12\" viewBox=\"0 0 10 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path id=\"calendar_today\" d=\"M1.11111 11.5477C0.805556 11.5477 0.543982 11.4358 0.326389 11.212C0.108796 10.9882 0 10.7191 0 10.4049V2.40486C0 2.09057 0.108796 1.82152 0.326389 1.59771C0.543982 1.3739 0.805556 1.262 1.11111 1.262H1.66667V0.119141H2.77778V1.262H7.22222V0.119141H8.33333V1.262H8.88889C9.19444 1.262 9.45602 1.3739 9.67361 1.59771C9.8912 1.82152 10 2.09057 10 2.40486V10.4049C10 10.7191 9.8912 10.9882 9.67361 11.212C9.45602 11.4358 9.19444 11.5477 8.88889 11.5477H1.11111ZM1.11111 10.4049H8.88889V4.69057H1.11111V10.4049Z\" fill=\"#71136C\"\/>\n<\/svg>\n<\/div>\n\t\t\tNovembre 2023\t\t<\/li>\n\n\t\t\t<\/ul>\n<\/div>\t\t\t<div class=\"content-card__deck\">\n\t\t\t\tLa persistance des p\u00e9nuries et des inad\u00e9quations de comp\u00e9tences a soulev\u00e9 des questions quant aux raisons pour lesquelles les employeurs canadiens investissent moins dans la formation par employ\u00e9 que leurs homologues de l\u2019OCDE. Les recherches et les donn\u00e9es du portefeuille du CCF font ressortir un certain nombre de facteurs critiques qui sous-tendent les investissements comparativement faibles du Canada en mati\u00e8re de formation.\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"content-card__terms\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"term-square\" style=\"background-color:#ef9f00\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/themes\/adaptabilite-des-pme\/\">Adaptabilit\u00e9 des PME<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\n\t\t<\/div>\n\t\t\n\t<details class=\"related-reports\">\n\t\t<summary class=\"related-reports__summary\">\n\t\t\t<span class=\"related-reports__count\">1<\/span>\n\t\t\t<span class=\"related-reports__title\">Rapports associ\u00e9s<\/span>\n\t\t\t<span class=\"related-reports__icon\"><\/span>\n\t\t<\/summary>\n\t\t<ul class=\"related-reports__reports\">\n\t\t\t\t\t\t\t\t\t\t<li class=\"related-reports__report\">\n\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2026\/05\/lengagement-efficace-des-employeurs-dans-le-developpement-des-competences-de-la-rhetorique-aux-solutions-2.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<div class=\"related-reports__tags\">\n\t\t\t\t\t\t\t<span class=\"related-reports__tag related-reports__tag--primary\">Rapport de Perspectives<\/span><span class=\"related-reports__tag related-reports__tag--secondary\">PDF<\/span>\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\tT\u00e9l\u00e9charger le rapport de perspective\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t<\/details>\n\t<\/div>\n<\/div><div class=\"content-card content-card--research\">\n\t\t\t<div class=\"content-card__image\">\n\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/recherche\/competences-numeriques-aujourdhui-demain\/\" target=\"_self\"><img decoding=\"async\" src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2022\/10\/portrait-of-software-engineer-writing-code-arrangi-2022-01-13-00-39-13-utc-800x600.jpg\" alt=\"Software engineer writing code\"><\/a>\n\t\t<\/div>\n\t\t\t<div class=\"content-card__content\">\n\t\t<div class=\"content-card__text\">\n\t\t\t\t\t\t\t<div class=\"content-card__type\">\n\t\t\t\t\t<span href=\"https:\/\/fsc-ccf.ca\/fr\/recherche\/\">Recherche<\/span>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<h3 class=\"content-card__title\">\n\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/recherche\/competences-numeriques-aujourdhui-demain\/\" target=\"_self\">Besoins en mati\u00e8re de comp\u00e9tences num\u00e9riques pour aujourd&#8217;hui et demain<\/a>\n\t\t\t<\/h3>\n\n\t\t\t<div class=\"metadata metadata--event\">\n\t<ul>\n\t\t<li class=\"metadata__date\">\n\t\t\t<div class=\"metadata__icon\"><svg width=\"10\" height=\"12\" viewBox=\"0 0 10 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path id=\"calendar_today\" d=\"M1.11111 11.5477C0.805556 11.5477 0.543982 11.4358 0.326389 11.212C0.108796 10.9882 0 10.7191 0 10.4049V2.40486C0 2.09057 0.108796 1.82152 0.326389 1.59771C0.543982 1.3739 0.805556 1.262 1.11111 1.262H1.66667V0.119141H2.77778V1.262H7.22222V0.119141H8.33333V1.262H8.88889C9.19444 1.262 9.45602 1.3739 9.67361 1.59771C9.8912 1.82152 10 2.09057 10 2.40486V10.4049C10 10.7191 9.8912 10.9882 9.67361 11.212C9.45602 11.4358 9.19444 11.5477 8.88889 11.5477H1.11111ZM1.11111 10.4049H8.88889V4.69057H1.11111V10.4049Z\" fill=\"#71136C\"\/>\n<\/svg>\n<\/div>\n\t\t\tOctobre 2022\t\t<\/li>\n\n\t\t\t\t\t<li class=\"metadata__partners\">\n\t\t\t\t<div class=\"metadata__icon\"><svg width=\"12\" height=\"9\" viewBox=\"0 0 12 9\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path id=\"Parnter Icon\" d=\"M0 9.00014V7.50014C0 7.19657 0.0795454 6.91755 0.238636 6.66309C0.397727 6.40862 0.609091 6.21443 0.872727 6.0805C1.43636 5.80371 2.00909 5.59612 2.59091 5.45773C3.17273 5.31934 3.76364 5.25014 4.36364 5.25014C4.96364 5.25014 5.55455 5.31934 6.13636 5.45773C6.71818 5.59612 7.29091 5.80371 7.85455 6.0805C8.11818 6.21443 8.32955 6.40862 8.48864 6.66309C8.64773 6.91755 8.72727 7.19657 8.72727 7.50014V9.00014H0ZM9.81818 9.00014V7.393C9.81818 7.00014 9.70682 6.62291 9.48409 6.2613C9.26136 5.89969 8.94546 5.58943 8.53636 5.3305C9 5.38407 9.43636 5.47559 9.84546 5.60505C10.2545 5.73451 10.6364 5.893 10.9909 6.0805C11.3182 6.25907 11.5682 6.45773 11.7409 6.67648C11.9136 6.89523 12 7.13407 12 7.393V9.00014H9.81818ZM4.36364 4.71443C3.76364 4.71443 3.25 4.5046 2.82273 4.08496C2.39545 3.66532 2.18182 3.16085 2.18182 2.57157C2.18182 1.98228 2.39545 1.47782 2.82273 1.05818C3.25 0.638532 3.76364 0.428711 4.36364 0.428711C4.96364 0.428711 5.47727 0.638532 5.90455 1.05818C6.33182 1.47782 6.54545 1.98228 6.54545 2.57157C6.54545 3.16085 6.33182 3.66532 5.90455 4.08496C5.47727 4.5046 4.96364 4.71443 4.36364 4.71443ZM9.81818 2.57157C9.81818 3.16085 9.60455 3.66532 9.17727 4.08496C8.75 4.5046 8.23636 4.71443 7.63636 4.71443C7.53636 4.71443 7.40909 4.70326 7.25455 4.68094C7.1 4.65862 6.97273 4.63407 6.87273 4.60728C7.11818 4.32157 7.30682 4.0046 7.43864 3.65639C7.57045 3.30818 7.63636 2.94657 7.63636 2.57157C7.63636 2.19657 7.57045 1.83496 7.43864 1.48675C7.30682 1.13853 7.11818 0.821568 6.87273 0.535854C7 0.491211 7.12727 0.462193 7.25455 0.4488C7.38182 0.435407 7.50909 0.428711 7.63636 0.428711C8.23636 0.428711 8.75 0.638532 9.17727 1.05818C9.60455 1.47782 9.81818 1.98228 9.81818 2.57157Z\" fill=\"#71136C\"\/>\n<\/svg>\n<\/div>\n\t\t\t\t<div class=\"metadata__list\">\n\t\t\t\t\t<span>Signal49 Recherche<\/span>\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\t\t\t<div class=\"content-card__deck\">\n\t\t\t\tLa transformation num\u00e9rique rapide que conna\u00eet le Canada en raison de la pand\u00e9mie de COVID-19 est susceptible d\u2019accro\u00eetre la productivit\u00e9 et le potentiel de croissance de l\u2019\u00e9conomie pour les ann\u00e9es \u00e0 venir. Comment le Canada peut-il tirer parti de cette occasion?\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"content-card__terms\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"term-square\" style=\"background-color:#ec008c\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/themes\/parcours-vers-lemploi\/\">Parcours vers L\u2019emploi<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"term-square\" style=\"background-color:#04b8ad\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/themes\/technologie-et-automatisation\/\">Technologie et automatisation<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\n\t\t<\/div>\n\t\t\n\t<details class=\"related-reports\">\n\t\t<summary class=\"related-reports__summary\">\n\t\t\t<span class=\"related-reports__count\">1<\/span>\n\t\t\t<span class=\"related-reports__title\">Rapports associ\u00e9s<\/span>\n\t\t\t<span class=\"related-reports__icon\"><\/span>\n\t\t<\/summary>\n\t\t<ul class=\"related-reports__reports\">\n\t\t\t\t\t\t\t\t<li class=\"related-reports__report\">\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2022\/10\/CCF_digital-skills-for-today-and-tomorrow_FR.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<div class=\"related-reports__tags\">\n\t\t\t\t\t\t\t\t<span class=\"related-reports__tag related-reports__tag--primary\">Rapport de recherche complet<\/span><span class=\"related-reports__tag related-reports__tag--secondary\">PDF<\/span>\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\tBesoins en mati\u00e8re de  comp\u00e9tences num\u00e9riques  pour aujourd\u2019hui et demain\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<\/ul>\n\t<\/details>\n\t<\/div>\n<\/div>\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<a href=\"https:\/\/fsc-ccf.ca\/fr\/projects-and-research-archive\/\" class=\"cards-grid__view-all heading-content\"><span>Afficher tout<\/span><span class=\"triangle triangle--right\"><\/span><\/a>\n\t\t\t\t\t\t<\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"padding-16 no-margin-bottom has-black-color has-text-color has-background\" style=\"background-color:#0000000d\">Des questions sur notre travail ? Souhaitez-vous avoir acc\u00e8s \u00e0 un rapport en anglais ou en fran\u00e7ais ? Veuillez contacter <a href=\"mailto:communications@fsc-ccf.ca\">communications@fsc-ccf.ca<\/a>.<\/p>\n\n\n\n<p class=\"padding-16 no-margin-bottom citation has-black-color has-text-color has-background\" style=\"background-color:#0000000d\"><strong>How to Cite This Report<\/strong><br>Saba, T. &amp; Cukier, W. (2026) Rapport sur les perspectives du projet\u00a0: Divulgation d\u2019information sur les pratiques environnementales, sociales et de gouvernance : La transition vers la carboneutralit\u00e9 des PME, Institut de la diversit\u00e9. Toronto: Centre des Comp\u00e9tences futures. https:\/\/fsc-ccf.ca\/fr\/recherche\/esg-disclosure-sme\/<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les PME canadiennes g\u00e9n\u00e8rent environ 45\u00a0% des \u00e9missions de GES, elles ne sont pas suffisamment outill\u00e9es pour aborder les enjeux environnementaux, sociaux et de gouvernance (ESG) li\u00e9s \u00e0 leur d\u00e9claration d\u2019\u00e9missions. Ce rapport pr\u00e9sente une vue d\u2019ensemble du contexte dans lequel \u00e9voluent les PME canadiennes qui s\u2019efforcent de se conformer aux normes d\u2019\u00e9missions.<\/p>\n","protected":false},"menu_order":0,"template":"custom-project-insight-report.php","tags":[],"region":[1319],"research_type":[],"populations":[],"themes":[1549,1455],"class_list":["post-343672","research","type-research","status-publish","hentry","region-across-canada-fr","themes-adaptabilite-des-pme","themes-emplois-durables"],"acf":{"anchors":[{"anchor_name":"Sommaire","anchor_link":"#executive-summary"},{"anchor_name":"L\u2019enjeu","anchor_link":"#the-issue"},{"anchor_name":"Ce que nous examinons","anchor_link":"#what-were-investigating"},{"anchor_name":"Ce que nous apprenons","anchor_link":"#what-were-learning"},{"anchor_name":"Pourquoi c\u2019est important","anchor_link":"#why-it-matters"}],"contributors":"<p>Auteurs du rapport :Tania Saba, Wendy Cukier<br \/>\nContributors:<br \/>\nBryant M. 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15:57:27","post_date_gmt":"2019-10-08 19:57:27","post_content":"<!-- wp:image {\"id\":536,\"sizeSlug\":\"large\",\"linkDestination\":\"custom\"} -->\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ryerson.ca\/diversity\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img src=\"https:\/\/fsc-ccf.ca\/wp-content\/uploads\/2019\/07\/TRSM_DiversityInstitute_tealblk_RGB-1024x224.png\" alt=\"Diversity Institute\" class=\"wp-image-536\"\/><\/a><\/figure>\n<!-- \/wp:image -->","post_title":"Diversity Institute","post_excerpt":"","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"diversity-institute","to_ping":"","pinged":"","post_modified":"2025-12-16 10:46:35","post_modified_gmt":"2025-12-16 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