{"id":18041,"date":"2024-08-29T05:43:52","date_gmt":"2024-08-29T03:43:52","guid":{"rendered":"https:\/\/bakertilly.be\/news\/limportance-de-esg-ou-une-due-diligence-en-matiere-developpement-durable-lors-de-lachat-ou-de-la-vente-dune-entreprise-2\/"},"modified":"2025-08-19T08:43:52","modified_gmt":"2025-08-19T06:43:52","slug":"limportance-de-esg-ou-une-due-diligence-en-matiere-developpement-durable-lors-de-lachat-ou-de-la-vente-dune-entreprise","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/fr\/news\/limportance-de-esg-ou-une-due-diligence-en-matiere-developpement-durable-lors-de-lachat-ou-de-la-vente-dune-entreprise\/","title":{"rendered":"L&rsquo;importance de ESG ou une due diligence en mati\u00e8re d\u00e9veloppement durable lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise"},"content":{"rendered":"<p><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise, la due diligence joue un r\u00f4le crucial. L&rsquo;importance de l&rsquo;ESG (environnement, social et gouvernance) et de la durabilit\u00e9 dans ce contexte ne cesse de cro\u00eetre. Certains aspects ci-dessous illustrent l&rsquo;importance de se faire une id\u00e9e compl\u00e8te de l&rsquo;entreprise concern\u00e9e afin de parvenir \u00e0 une \u00e9valuation correcte.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Importance strat\u00e9gique d&rsquo;un portefeuille tourn\u00e9 vers l&rsquo;avenir<\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Un portefeuille tourn\u00e9 vers l&rsquo;avenir est essentiel pour la cr\u00e9ation de valeur \u00e0 long terme. Les entreprises qui int\u00e8grent le d\u00e9veloppement durable dans leur strat\u00e9gie et leur mod\u00e8le d&rsquo;entreprise ont plus de chances de r\u00e9ussir \u00e0 r\u00e9pondre aux \u00e9volutions et aux r\u00e9glementations futures du march\u00e9. Pensez, par exemple, \u00e0 la l\u00e9gislation sur le \u00ab droit de r\u00e9parer \u00bb pour l&rsquo;\u00e9lectronique, \u00e0 la vague de nouvelles r\u00e9glementations sur l&#8217;emballage, aux exigences en mati\u00e8re de recyclage, \u00e0 la taxe carbone et aux r\u00e9glementations europ\u00e9ennes sur la taxonomie qui joueront un r\u00f4le d\u00e9terminant.<\/p>\n<p>Un contr\u00f4le pr\u00e9alable ESG cibl\u00e9 permet de d\u00e9terminer quels aspects sont ou deviendront pertinents pour l&rsquo;entreprise, et si cette derni\u00e8re est en mesure de r\u00e9pondre \u00e0 ces exigences et d&rsquo;acqu\u00e9rir ainsi un avantage concurrentiel. Une politique de d\u00e9veloppement durable proactive et anticipative qui se traduit par un portefeuille tourn\u00e9 vers l&rsquo;avenir conduit indubitablement \u00e0 une valeur r\u00e9elle plus \u00e9lev\u00e9e de l&rsquo;entreprise.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:45px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-left:60px;--awb-padding-left-medium:30px;--awb-padding-left-small:15px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-left:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-margin-bottom:15px;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"border-radius:7px;\"><img decoding=\"async\" width=\"82\" height=\"60\" title=\"ic\u00f4ne-citations-bakertilly\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/01\/icon-quotes-bakertilly.svg\" alt class=\"img-responsive wp-image-6621\"\/><\/span><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin post-smaller_txt\" style=\"--awb-font-size:var(--awb-custom_typography_1-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-custom_typography_1-letter-spacing);--awb-text-transform:var(--awb-custom_typography_1-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;--awb-text-font-family:var(--awb-custom_typography_10-font-family);--awb-text-font-weight:var(--awb-custom_typography_10-font-weight);--awb-text-font-style:var(--awb-custom_typography_10-font-style);\"><p>En plus de l&rsquo;approche financi\u00e8re classique, les aspects li\u00e9s au d\u00e9veloppement durable jouent un r\u00f4le de plus en plus d\u00e9cisif dans l&rsquo;\u00e9valuation d&rsquo;une entreprise.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Impact des \u00e9ventuels \u2018stranded assets\u2019<\/h2><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les \u00abstranded assets\u00bb sont des actifs qui, de mani\u00e8re inattendue ou pr\u00e9matur\u00e9e, perdent de la valeur ou deviennent inutiles en raison de changements dans les r\u00e9glementations en mati\u00e8re de durabilit\u00e9. Il peut s&rsquo;agir, par exemple, d&rsquo;installations \u00e0 base de combustibles fossiles dans des secteurs tr\u00e8s d\u00e9pendants de l&rsquo;\u00e9nergie ou qui en consomment beaucoup, ou encore d&rsquo;installations de traitement sp\u00e9cifiques et\/ou de b\u00e2timents qui ne sont plus conformes \u00e0 la r\u00e9glementation.<\/p>\n<p>Une analyse approfondie permet d&rsquo;identifier et d&rsquo;anticiper ces risques. C&rsquo;est essentiel pour prot\u00e9ger les investissements et garantir la sant\u00e9 financi\u00e8re future de l&rsquo;entreprise. La pr\u00e9vention des \u2018stranded assets\u2019 gr\u00e2ce \u00e0 une politique proactive contribue directement \u00e0 une \u00e9valuation correcte.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">D\u00e9pendance \u00e0 l&rsquo;\u00e9gard de la durabilit\u00e9 dans la cha\u00eene de valeur<\/h2><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Une entreprise est souvent \u00e9troitement li\u00e9e, voire d\u00e9pendante, de sa cha\u00eene d&rsquo;approvisionnement et de ses clients. La due diligence ESG n&rsquo;examine pas seulement l&rsquo;entreprise elle-m\u00eame, mais aussi sa d\u00e9pendance \u00e0 l&rsquo;\u00e9gard de la durabilit\u00e9 et des risques commerciaux connexes au sein de la cha\u00eene de valeur. Cela comprend, par exemple, la s\u00e9lection des fournisseurs, les conditions de travail et les pratiques \u00e9thiques des sous-traitants, ainsi que les attentes des clients. Il est important pour une entreprise de comprendre et de g\u00e9rer sa d\u00e9pendance externe \u00e0 l&rsquo;\u00e9gard du d\u00e9veloppement durable afin de maintenir des relations stables et \u00e0 long terme avec ses clients et ses fournisseurs.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Le co\u00fbt du capital et la durabilit\u00e9<\/h2><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les apporteurs de capitaux, tels que les banques et les investisseurs, accordent de plus en plus d&rsquo;importance \u00e0 la durabilit\u00e9. Les banques doivent elles aussi \u00ab montrer la couleur \u00bb par le biais de leurs propres r\u00e9glementations sp\u00e9cifiques en mati\u00e8re de d\u00e9veloppement durable, telles que la Sustainable Finance Disclosure Regulation (SFDR). Les entreprises dont les politiques de d\u00e9veloppement durable sont d\u00e9montrables peuvent b\u00e9n\u00e9ficier de co\u00fbts de financement moins \u00e9lev\u00e9s et d&rsquo;un acc\u00e8s plus large aux capitaux.<\/p>\n<p>La due diligence ESG peut aider \u00e0 d\u00e9terminer si l&rsquo;entreprise r\u00e9pond aux attentes des investisseurs et des banques, ainsi qu&rsquo;\u00e0 sa capacit\u00e9 \u00e0 r\u00e9aliser des b\u00e9n\u00e9fices en mati\u00e8re de financement durable. En bref : une politique de d\u00e9veloppement durable d\u00e9montrable r\u00e9duit le co\u00fbt du capital.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:45px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-left:60px;--awb-padding-left-medium:30px;--awb-padding-left-small:15px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-left:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-margin-bottom:15px;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\" style=\"border-radius:7px;\"><img decoding=\"async\" width=\"82\" height=\"60\" title=\"ic\u00f4ne-citations-bakertilly\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/01\/icon-quotes-bakertilly.svg\" alt class=\"img-responsive wp-image-6621\"\/><\/span><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin post-smaller_txt\" style=\"--awb-font-size:var(--awb-custom_typography_1-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-custom_typography_1-letter-spacing);--awb-text-transform:var(--awb-custom_typography_1-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;--awb-text-font-family:var(--awb-custom_typography_10-font-family);--awb-text-font-weight:var(--awb-custom_typography_10-font-weight);--awb-text-font-style:var(--awb-custom_typography_10-font-style);\"><p>L&rsquo;int\u00e9gration de l&rsquo;ESG et de la durabilit\u00e9 dans la due diligence lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise est une sorte de police d&rsquo;assurance qui estime la valeur r\u00e9elle de l&rsquo;entreprise de mani\u00e8re prospective.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Impact social : le client et les collaborateurs<\/h2><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Une strat\u00e9gie ESG solide peut \u00e9galement avoir un impact positif sur l&rsquo;attraction et le maintien des talents \u00e0 bord. Les clients et les employ\u00e9s sont de plus en plus attir\u00e9s par les entreprises qui s&rsquo;engagent en faveur de la durabilit\u00e9 et de la responsabilit\u00e9 sociale. Gr\u00e2ce \u00e0 la due diligence ESG, vous avez un aper\u00e7u des conditions de travail, de la politique d&rsquo;\u00e9galit\u00e9 des chances et de l&rsquo;engagement social de l&rsquo;entreprise. Une capacit\u00e9 \u00e9lev\u00e9e de r\u00e9tention et de recrutement au sein de l&rsquo;entreprise accro\u00eet l&rsquo;efficacit\u00e9 et la stabilit\u00e9 op\u00e9rationnelles, ce qui favorise le d\u00e9veloppement de la valeur.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Conclusion<\/h2><\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Une strat\u00e9gie ESG solide peut \u00e9galement avoir un impact positif sur la durabilit\u00e9 T\u00f4t ou tard, chaque entreprise est confront\u00e9e \u00e0 un impact d\u00e9cisif &#8211; souvent financier &#8211; sur la durabilit\u00e9. Il est donc tr\u00e8s important d&rsquo;int\u00e9grer l&rsquo;ESG et le d\u00e9veloppement durable dans la due diligence lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise. Cette approche est comme une police d&rsquo;assurance qui \u00e9value la valeur r\u00e9elle de l&rsquo;entreprise dans une perspective d&rsquo;avenir.<\/p>\n<p>En r\u00e9sum\u00e9, nous pourrions dire que les m\u00e9thodes financi\u00e8res classiques utilis\u00e9es lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise calculent une valeur sur la base des donn\u00e9es disponibles. L&rsquo;analyse ESG ou de durabilit\u00e9 est un test de r\u00e9sistance qui examine principalement dans quelle mesure la cr\u00e9ation de valeur est r\u00e9siliente et \u00e0 l&rsquo;\u00e9preuve du temps dans un monde en mutation rapide o\u00f9 les r\u00e9glementations et les tendances en mati\u00e8re de durabilit\u00e9 jouent un r\u00f4le de premier plan.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:45px;--awb-padding-right:45px;--awb-padding-bottom:25px;--awb-padding-left:45px;--awb-padding-right-medium:30px;--awb-padding-left-medium:30px;--awb-padding-top-small:30px;--awb-padding-right-small:15px;--awb-padding-bottom-small:10px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color6);--awb-bg-color-hover:var(--awb-color6);--awb-bg-size:cover;--awb-border-radius:7px 7px 7px 7px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:30px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;--awb-font-size:var(--awb-custom_typography_5-font-size);\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_5-font-family);font-weight:var(--awb-custom_typography_5-font-weight);font-style:var(--awb-custom_typography_5-font-style);margin:0;letter-spacing:var(--awb-custom_typography_5-letter-spacing);text-transform:var(--awb-custom_typography_5-text-transform);font-size:1em;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">En bref :<\/h3><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color1);\"><ul>\n<li>Lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise, l&rsquo;importance de l&rsquo;ESG et du d\u00e9veloppement durable s&rsquo;accro\u00eet.<\/li>\n<li>Les entreprises qui int\u00e8grent le d\u00e9veloppement durable dans leur strat\u00e9gie et leur mod\u00e8le d&rsquo;entreprise ont plus de chances de r\u00e9ussir \u00e0 r\u00e9pondre aux \u00e9volutions et aux r\u00e9glementations futures du march\u00e9.<\/li>\n<li>Les entreprises dont les politiques de d\u00e9veloppement durable sont d\u00e9montrables peuvent b\u00e9n\u00e9ficier de co\u00fbts de financement moins \u00e9lev\u00e9s et d&rsquo;un acc\u00e8s plus large aux capitaux.<\/li>\n<li>Une position forte en mati\u00e8re d&rsquo;ESG peut avoir un impact positif sur l&rsquo;attraction et le maintien des talents \u00e0 bord.<\/li>\n<li>La due diligence ESG lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise est une sorte d&rsquo;assurance qui valide la valeur r\u00e9elle de l&rsquo;entreprise dans une perspective d&rsquo;avenir.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu&rsquo;est-ce qui d\u00e9termine la valeur d&rsquo;une entreprise ? Outre l&rsquo;approche financi\u00e8re classique, les aspects li\u00e9s au d\u00e9veloppement durable jouent un r\u00f4le de plus en plus d\u00e9cisif dans la d\u00e9termination de la valeur d&rsquo;une entreprise. <\/p>\n","protected":false},"author":1,"featured_media":11989,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[229,230],"tags":[276],"mediavorm":[412],"class_list":["post-18041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-finance-fr","category-esg-durabilite","tag-shortheader-small-fr","mediavorm-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/comments?post=18041"}],"version-history":[{"count":4,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18041\/revisions"}],"predecessor-version":[{"id":18290,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/18041\/revisions\/18290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media\/11989"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media?parent=18041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/categories?post=18041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/tags?post=18041"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/mediavorm?post=18041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}