{"id":746,"date":"2026-02-19T14:36:01","date_gmt":"2026-02-19T14:36:01","guid":{"rendered":"https:\/\/powness.fr\/?page_id=746"},"modified":"2026-03-30T23:24:48","modified_gmt":"2026-03-30T21:24:48","slug":"ghg-emissions-inventory-verification","status":"publish","type":"page","link":"https:\/\/powness.fr\/en_gb\/verification-bilan-carbone\/","title":{"rendered":"Carbon"},"content":{"rendered":"\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-b2c1613\" data-block-id=\"b2c1613\"><style>.stk-b2c1613 {height:138px !important;}@media screen and (max-width:999px){.stk-b2c1613 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-200d91b\" data-block-id=\"200d91b\"><style>.stk-200d91b {max-width:1140px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-content-align stk-200d91b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-abee908\" data-v=\"4\" data-block-id=\"abee908\"><style>.stk-abee908-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (max-width:689px){.stk-abee908-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-abee908-container stk--no-background stk--no-padding\"><div class=\"has-text-align-left stk-block-content stk-inner-blocks stk-abee908-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-14ec452\" id=\"comment-nous-verifions-vos-bilans-ges-climat-et-plans-dadaptation\" data-block-id=\"14ec452\"><style>.stk-14ec452 {margin-bottom:10px !important;}.stk-14ec452 .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-14ec452 .stk-block-heading__text{font-size:25px !important;}}<\/style><h1 class=\"stk-block-heading__text has-text-align-center\">Comment nous v\u00e9rifions vos bilans GES, climat et plans d\u2019adaptation<\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dd7c4de\" data-block-id=\"dd7c4de\"><style>.stk-dd7c4de {margin-right:var(--stk--preset--spacing--40, 1rem) !important;margin-left:var(--stk--preset--spacing--40, 1rem) !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">Une m\u00e9thodologie conforme \u00e0 l\u2019ISO 17029, articulant analyse des risques, v\u00e9rification des donn\u00e9es carbone et appr\u00e9ciation des trajectoires de r\u00e9duction des \u00e9mission de gaz \u00e0 effet de serre.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-60d4c26\" data-block-id=\"60d4c26\"><style>.stk-60d4c26-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-60d4c26 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-60d4c26-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d03f43b\" data-v=\"4\" data-block-id=\"d03f43b\"><style>.stk-d03f43b-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-d03f43b-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-d03f43b-container:before{background-color:transparent !important;}.stk-d03f43b-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-d03f43b {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-d03f43b-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d03f43b-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-d03f43b-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-0be9a67\" data-block-id=\"0be9a67\"><style>.stk-0be9a67 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-0be9a67\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-0-be-9-a-67-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-0-be-9-a-67-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zM208 352a144 144 0 1 0 0-288 144 144 0 1 0 0 288z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c86787f\" id=\"strong-recevabilite-de-la-demande-strong-br\" data-block-id=\"c86787f\"><style>.stk-c86787f {margin-bottom:5px !important;}.stk-c86787f .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-c86787f .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-c86787f .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Recevabilit\u00e9 et pr\u00e9-engagement<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-895623c\" data-block-id=\"895623c\"><style>.stk-895623c .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-895623c .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Avant toute intervention, nous analysons la recevabilit\u00e9 de la mission au regard de notre ind\u00e9pendance et des exigences applicables.<br>Nous prenons connaissance du p\u00e9rim\u00e8tre (organisation, activit\u00e9s, sources d\u2019\u00e9missions) et du cadre de reporting retenu (r\u00e9glementaire ou volontaire).<br>La mission n\u2019est engag\u00e9e que si les conditions d\u2019impartialit\u00e9 et de comp\u00e9tence sont pleinement r\u00e9unies.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-af44800\" data-v=\"4\" data-block-id=\"af44800\"><style>.stk-af44800-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-af44800-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-af44800-container:before{background-color:transparent !important;}.stk-af44800-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-af44800 {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-af44800-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-af44800-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-af44800-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-a962ea4\" data-block-id=\"a962ea4\"><style>.stk-a962ea4 {margin-bottom:3px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-a962ea4\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-962-ea-4-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-962-ea-4-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M448 256A192 192 0 1 0 64 256a192 192 0 1 0 384 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm256 80a80 80 0 1 0 0-160 80 80 0 1 0 0 160zm0-224a144 144 0 1 1 0 288 144 144 0 1 1 0-288zM224 256a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f599ef2\" id=\"planification-et-analyse-des-risques\" data-block-id=\"f599ef2\"><style>.stk-f599ef2 {margin-bottom:5px !important;}.stk-f599ef2 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f599ef2 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-f599ef2 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Planification et analyse des risques<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-db5b449\" data-block-id=\"db5b449\"><style>.stk-db5b449 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-db5b449 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Nous d\u00e9finissons une approche de v\u00e9rification fond\u00e9e sur l\u2019identification des risques d\u2019anomalies significatives.<br>Cette analyse permet d\u2019identifier les principales sources d\u2019\u00e9missions (Scopes 1, 2 et 3), les zones de complexit\u00e9 (donn\u00e9es estim\u00e9es, facteurs d\u2019\u00e9mission) et les enjeux li\u00e9s aux trajectoires climatiques.<br>Un plan de v\u00e9rification est \u00e9tabli afin de cibler les travaux sur les \u00e9l\u00e9ments les plus sensibles.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9ec95b3\" data-v=\"4\" data-block-id=\"9ec95b3\"><style>.stk-9ec95b3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-9ec95b3-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-9ec95b3-container:before{background-color:transparent !important;}.stk-9ec95b3-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-9ec95b3-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9ec95b3-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-9ec95b3-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-5d55401\" data-block-id=\"5d55401\"><style>.stk-5d55401 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-5d55401\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-d-55401-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-d-55401-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M192 0c-41.8 0-77.4 26.7-90.5 64H64C28.7 64 0 92.7 0 128V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V128c0-35.3-28.7-64-64-64H282.5C269.4 26.7 233.8 0 192 0zm0 64a32 32 0 1 1 0 64 32 32 0 1 1 0-64zM305 273L177 401c-9.4 9.4-24.6 9.4-33.9 0L79 337c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L271 239c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7f58112\" id=\"revue-des-processus-et-du-controle-interne\" data-block-id=\"7f58112\"><style>.stk-7f58112 {margin-bottom:5px !important;}.stk-7f58112 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-7f58112 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-7f58112 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Revue des processus et du contr\u00f4le interne<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-88ab5e5\" data-block-id=\"88ab5e5\"><style>.stk-88ab5e5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-88ab5e5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Nous analysons les dispositifs de production des donn\u00e9es climatiques et environnementales.<br>Cette revue porte notamment sur les processus de collecte, les outils utilis\u00e9s, la tra\u00e7abilit\u00e9 des informations et la r\u00e9partition des responsabilit\u00e9s.<br>Nous appr\u00e9cions \u00e9galement l\u2019int\u00e9gration des enjeux climatiques dans la gouvernance et les dispositifs de gestion des risques.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f489288\" data-block-id=\"f489288\"><style>.stk-f489288-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-f489288 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f489288-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7fe9861\" data-v=\"4\" data-block-id=\"7fe9861\"><style>.stk-7fe9861-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px 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(max-width:999px){.stk-7fe9861-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7fe9861-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-7fe9861-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-5e02c04\" data-block-id=\"5e02c04\"><style>.stk-5e02c04 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-5e02c04\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-e-02-c-04-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-e-02-c-04-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM625 177L497 305c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L591 143c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3577b7c\" id=\"strong-strong-travaux-de-verification-des-donnees-et-des-dispositifs-climat-strong-strong\" data-block-id=\"3577b7c\"><style>.stk-3577b7c {margin-bottom:5px !important;}.stk-3577b7c .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-3577b7c .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-3577b7c .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong><strong>Travaux de v\u00e9rification des donn\u00e9es et des dispositifs climat<\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-eb5c610\" data-block-id=\"eb5c610\"><style>.stk-eb5c610 {margin-bottom:0px !important;}.stk-eb5c610 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-eb5c610 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Ces travaux incluent l\u2019analyse des inventaires GES et sont conduits selon trois axes principaux :<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comptabilit\u00e9 carbone : v\u00e9rification des calculs d\u2019\u00e9missions (Scopes 1, 2 et 3), des facteurs d\u2019\u00e9mission et du p\u00e9rim\u00e8tre retenu ;<\/li>\n\n\n\n<li>Trajectoire climatique : analyse de la coh\u00e9rence des objectifs de r\u00e9duction, des plans de transition et des leviers de d\u00e9carbonation ;<\/li>\n\n\n\n<li>Adaptation au changement climatique : appr\u00e9ciation de l\u2019identification des risques physiques et des dispositifs mis en place.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-de37cdb\" data-block-id=\"de37cdb\"><p class=\"stk-block-text__text\">L\u2019objectif est d\u2019appr\u00e9cier la fiabilit\u00e9 des donn\u00e9es et la coh\u00e9rence des engagements climatiques.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6b9de86\" data-v=\"4\" data-block-id=\"6b9de86\"><style>.stk-6b9de86-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-6b9de86-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-6b9de86-container:before{background-color:transparent !important;}.stk-6b9de86-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-6b9de86 {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-6b9de86-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6b9de86-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-6b9de86-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-059d9e8\" data-block-id=\"059d9e8\"><style>.stk-059d9e8 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-059d9e8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-059-d-9-e-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-059-d-9-e-8-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zm-312 8v64c0 13.3 10.7 24 24 24s24-10.7 24-24l0-64c0-13.3-10.7-24-24-24s-24 10.7-24 24zm80-96V280c0 13.3 10.7 24 24 24s24-10.7 24-24V120c0-13.3-10.7-24-24-24s-24 10.7-24 24zm80 64v96c0 13.3 10.7 24 24 24s24-10.7 24-24V184c0-13.3-10.7-24-24-24s-24 10.7-24 24z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-594af95\" id=\"strong-revue-independante-et-coherence-des-informations-strong\" data-block-id=\"594af95\"><style>.stk-594af95 {margin-bottom:5px !important;}.stk-594af95 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-594af95 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-594af95 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>Revue ind\u00e9pendante et coh\u00e9rence des informations<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-722033d\" data-block-id=\"722033d\"><style>.stk-722033d .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-722033d .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Les travaux font l\u2019objet d\u2019une revue ind\u00e9pendante afin de s\u2019assurer de leur conformit\u00e9 au cadre normatif applicable.<br>Nous v\u00e9rifions \u00e9galement la coh\u00e9rence entre les donn\u00e9es climatiques, les informations financi\u00e8res et les autres \u00e9l\u00e9ments publi\u00e9s.<br>Cette \u00e9tape permet de s\u2019assurer que les informations communiqu\u00e9es sont homog\u00e8nes, tra\u00e7ables et \u00e9tay\u00e9es par des \u00e9l\u00e9ments probants.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b59b1fa\" data-v=\"4\" data-block-id=\"b59b1fa\"><style>.stk-b59b1fa-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-b59b1fa-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-b59b1fa-container:before{background-color:transparent !important;}.stk-b59b1fa-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-b59b1fa-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b59b1fa-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-b59b1fa-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-1215ce8\" data-block-id=\"1215ce8\"><style>.stk-1215ce8 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-1215ce8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1215-ce-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1215-ce-8-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M0 64C0 28.7 28.7 0 64 0H224V128c0 17.7 14.3 32 32 32H384V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V64zm384 64H256V0L384 128z\"><\/path><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-25c0721\" id=\"strong-emission-de-lavis-de-verification-strong\" data-block-id=\"25c0721\"><style>.stk-25c0721 {margin-bottom:5px !important;}.stk-25c0721 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-25c0721 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-25c0721 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>\u00c9mission de l\u2019avis de v\u00e9rification<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f4987bf\" data-block-id=\"f4987bf\"><style>.stk-f4987bf {margin-bottom:0px !important;}.stk-f4987bf .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f4987bf .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">\u00c0 l\u2019issue du processus, un avis de v\u00e9rification est \u00e9mis.<br>Cet avis exprime une conclusion sur la fiabilit\u00e9 des informations examin\u00e9es, sur la base des \u00e9l\u00e9ments probants collect\u00e9s et du niveau d\u2019assurance retenu.<br>Le client dispose de la possibilit\u00e9 de formuler un recours selon un processus formalis\u00e9, et l\u2019avis peut \u00eatre r\u00e9vis\u00e9 en cas d\u2019\u00e9l\u00e9ments nouveaux significatifs.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-1474e44\" data-block-id=\"1474e44\"><style>.stk-1474e44 {height:50px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-df06e0f stk-block-background\" data-block-id=\"df06e0f\"><style>.stk-df06e0f .stk--block-align-df06e0f{align-items:center !important;}.stk-df06e0f {background-color:#fffffe !important;padding-top:50px !important;padding-bottom:50px !important;}.stk-df06e0f:before{background-color:#fffffe !important;}.stk-df06e0f-column{--stk-column-gap:60px !important;row-gap:60px !important;}@media screen and (max-width:999px){.stk-df06e0f .stk--block-align-df06e0f{align-items:flex-start !important;}.stk-df06e0f {padding-top:70px !important;padding-bottom:70px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-df06e0f stk-block-content stk-content-align stk-df06e0f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cec8eae\" data-v=\"4\" data-block-id=\"cec8eae\"><style>.stk-cec8eae-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-cec8eae {flex:var(--stk-flex-grow, 1) 1 calc(34% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-cec8eae {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cec8eae-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cec8eae-inner-blocks\">\n<div class=\"wp-block-stackable-image alignfull stk-block-image stk-block stk-cd481fa\" data-block-id=\"cd481fa\"><style>.stk-cd481fa .stk-img-wrapper img{border-radius:10px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img fetchpriority=\"high\" decoding=\"async\" class=\"stk-img wp-image-2310\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-.webp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-.webp 1200w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--300x200.webp 300w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--1024x683.webp 1024w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--768x512.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-df1bcd6\" data-v=\"4\" data-block-id=\"df1bcd6\"><style>.stk-df1bcd6-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-df1bcd6 {flex:var(--stk-flex-grow, 1) 1 calc(66% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-df1bcd6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-df1bcd6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-df1bcd6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-b7ed0f7\" id=\"points-cles-de-vigilance\" data-block-id=\"b7ed0f7\"><style>.stk-b7ed0f7 {margin-bottom:20px !important;}.stk-b7ed0f7 .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-b7ed0f7 .stk-block-heading__text{font-size:30px !important;}}<\/style><h2 class=\"stk-block-heading__text\">Points cl\u00e9s de vigilance<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-eabcb88 stk-block-background\" data-block-id=\"eabcb88\"><style>.stk-eabcb88 .stk-block-icon-list-item__content{gap:10px !important;align-items:baseline !important;}.stk-eabcb88 {--stk-icon-list-column-count:2 !important;--stk-icon-list-column-gap:20px !important;--stk-icon-list-row-gap:15px !important;--stk-icon-list-marker-color:var(--theme-palette-color-9, #89c53a) !important;--stk-icon-list-icon-opacity:1 !important;--stk-icon-list-icon-size:17px !important;}.stk-eabcb88 ul, .stk-eabcb88 ol{padding-left:30px !important;}@media screen and (max-width:999px){.stk-eabcb88 {--stk-icon-list-column-count:2 !important;}}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-eabcb88\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-111 111-47-47c-9.4-9.4-24.6-9.4-33.9 0s-9.4 24.6 0 33.9l64 64c9.4 9.4 24.6 9.4 33.9 0L369 209z\"\/><\/svg><\/g><\/defs><\/svg><div class=\"stk-block-icon-list__ul stk-block-icon-list--column\"><ul class=\"stk-block-icon-list__group\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-63a5261\" data-block-id=\"63a5261\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Double mat\u00e9rialit\u00e9 appliqu\u00e9e aux enjeux climatiques<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ef2a584\" data-block-id=\"ef2a584\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Fiabilit\u00e9 et tra\u00e7abilit\u00e9 des donn\u00e9es (notamment Scope 3)<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-b574f72\" data-block-id=\"b574f72\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Coh\u00e9rence entre engagements affich\u00e9s et actions mises en \u0153uvre<\/span><\/div><\/li>\n<\/ul><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-70a1106\" data-block-id=\"70a1106\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-70a1106-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-803940f stk-block-background\" data-v=\"4\" data-block-id=\"803940f\"><style>.stk-803940f {background-color:var(--theme-palette-color-11, #f3f8f5) !important;}.stk-803940f:before{background-color:var(--theme-palette-color-11, #f3f8f5) !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-803940f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-803940f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f1b9c97\" id=\"heading-placeholder\" data-block-id=\"f1b9c97\"><h2 class=\"stk-block-heading__text has-text-align-center\">Vos obligations climat et bilan GES : l\u2019essentiel<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4a91e73\" data-block-id=\"4a91e73\"><style>.stk-4a91e73 {margin-bottom:40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">La r\u00e9glementation climat encadre la production et la v\u00e9rification des bilans GES et des plans de transition.<br>Pour \u00eatre conforme, votre dispositif repose sur trois exigences cl\u00e9s :<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8e0fa3f\" data-block-id=\"8e0fa3f\"><style>.stk-8e0fa3f {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-8e0fa3f-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-8e0fa3f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-839a0d6\" data-v=\"4\" data-block-id=\"839a0d6\"><style>.stk-839a0d6-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-839a0d6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-839a0d6-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-839a0d6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f047ec\" id=\"title-1-placeholder\" data-block-id=\"9f047ec\"><h3 class=\"stk-block-heading__text\">Un p\u00e9rim\u00e8tre et un cadre de reporting conformes<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-774c126\" data-v=\"4\" data-block-id=\"774c126\"><style>@media screen and (min-width:690px){.stk-774c126 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-774c126-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-774c126-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-557f904\" data-block-id=\"557f904\"><style>.stk-557f904 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-557f904 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Votre bilan GES doit respecter un p\u00e9rim\u00e8tre d\u00e9fini par les textes applicables.<br>Pour les obligations r\u00e9glementaires (BEGES), le p\u00e9rim\u00e8tre est op\u00e9rationnel.<br>Dans le cadre de la CSRD (ESRS E1), il est align\u00e9 avec le p\u00e9rim\u00e8tre de consolidation financi\u00e8re, sauf justification document\u00e9e.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f9891fd\" data-block-id=\"f9891fd\"><style>.stk-f9891fd {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-f9891fd-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f9891fd-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-15a8ecf\" data-v=\"4\" data-block-id=\"15a8ecf\"><style>.stk-15a8ecf-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-15a8ecf {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-15a8ecf-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-15a8ecf-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-eee7532\" id=\"title-2-placeholder\" data-block-id=\"eee7532\"><h3 class=\"stk-block-heading__text\">Un dispositif m\u00e9thodologique robuste et document\u00e9<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9e45edc\" data-v=\"4\" data-block-id=\"9e45edc\"><style>@media screen and (min-width:690px){.stk-9e45edc {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9e45edc-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9e45edc-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6ce1d3d\" data-block-id=\"6ce1d3d\"><style>.stk-6ce1d3d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-6ce1d3d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Votre reporting doit reposer sur une m\u00e9thodologie transparente et tra\u00e7able.<br>Cela implique notamment :<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>une note m\u00e9thodologique explicitant les choix de calcul et les sources de donn\u00e9es ;<\/li>\n\n\n\n<li>l\u2019utilisation de facteurs d\u2019\u00e9mission reconnus (Base Empreinte ADEME ou \u00e9quivalent justifi\u00e9) ;<\/li>\n\n\n\n<li>la documentation des incertitudes associ\u00e9es aux donn\u00e9es ;<\/li>\n\n\n\n<li>la coh\u00e9rence des m\u00e9thodes d\u2019une ann\u00e9e sur l\u2019autre.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-2520887\" data-block-id=\"2520887\"><style>.stk-2520887 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-2520887-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-2520887-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4edac4b\" data-v=\"4\" data-block-id=\"4edac4b\"><style>.stk-4edac4b-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-4edac4b {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4edac4b-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-4edac4b-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ab377ea\" id=\"title-3-placeholder\" data-block-id=\"ab377ea\"><h3 class=\"stk-block-heading__text\">Un plan de transition et d\u2019adaptation structur\u00e9<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3efc849\" data-v=\"4\" data-block-id=\"3efc849\"><style>@media screen and (min-width:690px){.stk-3efc849 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3efc849-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3efc849-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5b4a20f\" data-block-id=\"5b4a20f\"><style>.stk-5b4a20f .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-5b4a20f .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Votre bilan GES doit \u00eatre accompagn\u00e9 d\u2019un plan de transition d\u00e9crivant vos objectifs, vos actions et les moyens associ\u00e9s.<br>Ce plan repose notamment sur :<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>une analyse des risques climatiques (physiques et de transition) ;<\/li>\n\n\n\n<li>l\u2019utilisation de sc\u00e9narios climatiques reconnus ;<\/li>\n\n\n\n<li>la coh\u00e9rence entre les objectifs annonc\u00e9s et les investissements associ\u00e9s.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-3cbb4bb\" data-block-id=\"3cbb4bb\"><style>.stk-3cbb4bb {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 0.67rem) !important;padding-bottom:var(--stk--preset--spacing--30, 0.67rem) !important;margin-bottom:0px !important;}.stk-3cbb4bb-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-3cbb4bb-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-44356e6\" data-v=\"4\" data-block-id=\"44356e6\"><style>.stk-44356e6-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-44356e6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-44356e6-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-44356e6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-296f4bd\" id=\"title-4-placeholder\" data-block-id=\"296f4bd\"><h3 class=\"stk-block-heading__text\">\u00c0 noter<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-83c5933\" data-v=\"4\" data-block-id=\"83c5933\"><style>@media screen and (min-width:690px){.stk-83c5933 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-83c5933-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-83c5933-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ffc194b\" data-block-id=\"ffc194b\"><style>.stk-ffc194b .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-ffc194b .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Le bilan GES doit \u00eatre mis \u00e0 jour p\u00e9riodiquement selon les seuils applicables (r\u00e9glementaires ou CSRD).<br>Les \u00e9volutions de m\u00e9thode ou de p\u00e9rim\u00e8tre doivent \u00eatre document\u00e9es afin de garantir la comparabilit\u00e9 des donn\u00e9es dans le temps.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-0148ed8\" data-block-id=\"0148ed8\"><style>.stk-0148ed8 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 0.67rem) !important;padding-bottom:var(--stk--preset--spacing--30, 0.67rem) !important;margin-bottom:0px !important;}.stk-0148ed8-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-0148ed8-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-856253b\" data-v=\"4\" data-block-id=\"856253b\"><style>.stk-856253b-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-856253b {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-856253b-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-856253b-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9042867\" id=\"title-4-placeholder\" data-block-id=\"9042867\"><h3 class=\"stk-block-heading__text\">Vos obligations<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-01f08ef\" data-v=\"4\" data-block-id=\"01f08ef\"><style>@media screen and (min-width:690px){.stk-01f08ef {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-01f08ef-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-01f08ef-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bbc3d34\" data-block-id=\"bbc3d34\"><style>.stk-bbc3d34 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-bbc3d34 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">\ud83d\udfe9 Mettre \u00e0 disposition les donn\u00e9es d\u2019activit\u00e9 et les \u00e9l\u00e9ments de preuve (factures d\u2019\u00e9nergie, donn\u00e9es d\u2019achats, d\u00e9placements, etc.)<br>\ud83d\udfe9 Documenter les hypoth\u00e8ses de calcul, les facteurs d\u2019\u00e9mission et les incertitudes associ\u00e9es<br>\ud83d\udfe9 Fournir les donn\u00e9es relatives \u00e0 la cha\u00eene de valeur (Scope 3), lorsque disponibles<br>\ud83d\udfe9 Justifier la coh\u00e9rence du plan de transition (objectifs, actions, investissements)<br>\ud83d\udfe9 Mettre \u00e0 disposition les \u00e9l\u00e9ments de gouvernance attestant de l\u2019engagement de la direction<br>\ud83d\udfe9 Signer une lettre d\u2019affirmation attestant de l\u2019exhaustivit\u00e9 et de la fiabilit\u00e9 des informations transmises<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8761c8c stk-block-background\" data-block-id=\"8761c8c\"><style>.stk-8761c8c .stk--block-align-8761c8c{align-items:center !important;}.stk-8761c8c {border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:60px !important;padding-right:80px !important;padding-bottom:60px !important;padding-left:80px !important;}.stk-8761c8c-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-8761c8c {padding-top:50px !important;padding-right:40px !important;padding-bottom:50px !important;padding-left:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-8761c8c stk-block-content stk-content-align stk-8761c8c-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6e43f06\" data-v=\"4\" data-block-id=\"6e43f06\"><style>.stk-6e43f06-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-6e43f06 {flex:var(--stk-flex-grow, 1) 1 calc(81.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6e43f06-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6e43f06-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e1792fc\" id=\"vous-avez-une-question-sur-la-verification-carbone-br-powness-oti-vous-repond\" data-block-id=\"e1792fc\"><style>.stk-e1792fc .stk-block-heading__text{font-size:30px !important;color:var(u002du002dtheme-palette-color-8, #ffffff) !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-e1792fc .stk-block-heading__text{font-size:25px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-center-mobile\">Vous avez une question sur la v\u00e9rification carbone ?<br>POWNESS-OTI vous r\u00e9pond<\/h2><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7dfb4c8\" data-v=\"4\" data-block-id=\"7dfb4c8\"><style>.stk-7dfb4c8-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-7dfb4c8 {flex:var(--stk-flex-grow, 1) 1 calc(18.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7dfb4c8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7dfb4c8-inner-blocks\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-d23d944\" data-block-id=\"d23d944\"><div class=\"stk-row stk-inner-blocks has-text-align-right has-text-align-center-mobile stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button has-text-align-center is-style-ghost stk-block stk-12b0f0c\" data-block-id=\"12b0f0c\"><style>.stk-12b0f0c {margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-12b0f0c .stk-button{padding-top:12px !important;padding-right:30px !important;padding-bottom:12px !important;padding-left:30px !important;background:#0f0e17 !important;}.stk-12b0f0c .stk-button:hover:after{background:var(--theme-palette-color-2, #5e3fde) !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-12b0f0c .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-12b0f0c .stk-button:before{border-style:solid !important;border-top-width:2px !important;border-right-width:2px !important;border-bottom-width:2px !important;border-left-width:2px !important;}.stk-12b0f0c .stk-button:hover:before{border-color:var(--theme-palette-color-2, #5e3fde) !important;}.stk-12b0f0c .stk-button__inner-text{color:#fffffe !important;}.stk-12b0f0c .stk-button:hover .stk-button__inner-text{color:var(--theme-palette-color-8, #ffffff) !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/powness.fr\/contact-oti\/#echangeons-sur-votre-projet-de-verification-par-votre-oti\"><span class=\"has-text-color stk-button__inner-text\">Nous contacter<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-a4b05d1\" data-block-id=\"a4b05d1\"><style>.stk-a4b05d1 {height:100px !important;}@media screen and (max-width:999px){.stk-a4b05d1 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-84a6b7d\" data-block-id=\"84a6b7d\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-84a6b7d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8510546\" data-v=\"4\" data-block-id=\"8510546\"><style>.stk-8510546-container{margin-top:0px !important;margin-right:auto !important;margin-bottom:0px !important;margin-left:auto !important;max-width:55% !important;min-width:auto !important;}@media screen and (max-width:689px){.stk-8510546-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8510546-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8510546-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ae3e01d\" id=\"questions-frequentes-sur-la-verification-des-bilans-demission-ges-et-plans-dadaptation\" data-block-id=\"ae3e01d\"><style>.stk-ae3e01d {margin-bottom:10px !important;}.stk-ae3e01d .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-ae3e01d .stk-block-heading__text{font-size:25px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-align-center\">Questions fr\u00e9quentes sur la v\u00e9rification des bilans d&rsquo;\u00e9mission GES et plans d\u2019adaptation<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-084a1b2\" data-block-id=\"084a1b2\"><p class=\"stk-block-text__text has-text-align-center\">Clarifier les enjeux de la v\u00e9rification des donn\u00e9es climatiques pour aborder votre dispositif GES avec un niveau de fiabilit\u00e9 adapt\u00e9.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-bbe1678\" data-block-id=\"bbe1678\"><style>.stk-bbe1678-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-bbe1678 {max-width:500px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}@media screen and (max-width:689px){.stk-bbe1678 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-bbe1678-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b6737f8\" data-v=\"4\" data-block-id=\"b6737f8\"><style>.stk-b6737f8-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-b6737f8 {border-top-left-radius:8px !important;border-top-right-radius:8px !important;border-bottom-right-radius:8px !important;border-bottom-left-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-b6737f8 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b6737f8-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-b6737f8-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f1a033d\" data-block-id=\"f1a033d\"><style>.stk-f1a033d .stk--block-align-f1a033d{align-items:center !important;}.stk-f1a033d {margin-bottom:25px !important;}.stk-f1a033d-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-f1a033d stk-block-content stk-content-align stk-f1a033d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8f47695\" data-v=\"4\" data-block-id=\"8f47695\"><style>.stk-8f47695-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8f47695-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8f47695-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-fe7ef72\" data-block-id=\"fe7ef72\"><style>@media screen and (max-width:999px){.stk-fe7ef72 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-fe7ef72 .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img decoding=\"async\" class=\"stk-img wp-image-2317\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150846.webp\" width=\"626\" height=\"747\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150846.webp 626w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150846-251x300.webp 251w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cc2dc0d\" data-v=\"4\" data-block-id=\"cc2dc0d\"><style>.stk-cc2dc0d-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-cc2dc0d {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-cc2dc0d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cc2dc0d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cc2dc0d-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ac72d10\" id=\"patricia-muller\" data-block-id=\"ac72d10\"><style>.stk-ac72d10 {margin-bottom:0px !important;}.stk-ac72d10 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">L\u2019utilisation d\u2019estimations pour le Scope 3 entra\u00eene-t-elle une r\u00e9serve ?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-efb628a8 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-568e1f72 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Lire la r\u00e9ponse <\/span><\/div><div class=\"uagb-faq-content\"><p>L\u2019utilisation de donn\u00e9es estim\u00e9es pour le Scope 3 est admise par les r\u00e9f\u00e9rentiels applicables (ESRS E1, ISO 14064-3), notamment lorsque les donn\u00e9es primaires ne sont pas disponibles.<br>La v\u00e9rification porte sur la d\u00e9marche mise en \u0153uvre :<br>&#8211; hi\u00e9rarchisation des sources de donn\u00e9es ;<br>&#8211; recours prioritaire aux donn\u00e9es les plus pr\u00e9cises disponibles ;<br>&#8211; documentation des hypoth\u00e8ses et des m\u00e9thodes de calcul.<br>Une r\u00e9serve peut \u00eatre formul\u00e9e si les estimations ne sont pas suffisamment \u00e9tay\u00e9es ou si des donn\u00e9es plus fiables disponibles n\u2019ont pas \u00e9t\u00e9 prises en compte.<br><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c44ea54\" data-v=\"4\" data-block-id=\"c44ea54\"><style>.stk-c44ea54-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-c44ea54 {border-top-left-radius:8px !important;border-top-right-radius:8px !important;border-bottom-right-radius:8px !important;border-bottom-left-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-c44ea54 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c44ea54-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-c44ea54-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-52bd918\" data-block-id=\"52bd918\"><style>.stk-52bd918 .stk--block-align-52bd918{align-items:center !important;}.stk-52bd918 {margin-bottom:25px !important;}.stk-52bd918-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-52bd918 stk-block-content stk-content-align stk-52bd918-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6c2b271\" data-v=\"4\" data-block-id=\"6c2b271\"><style>.stk-6c2b271-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6c2b271-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6c2b271-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-a23c60c\" data-block-id=\"a23c60c\"><style>@media screen and (max-width:999px){.stk-a23c60c .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-a23c60c .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img decoding=\"async\" class=\"stk-img wp-image-2318\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150939.webp\" width=\"592\" height=\"745\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150939.webp 592w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-150939-238x300.webp 238w\" sizes=\"(max-width: 592px) 100vw, 592px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-31fc585\" data-v=\"4\" data-block-id=\"31fc585\"><style>.stk-31fc585-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-31fc585 {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-31fc585 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-31fc585-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-31fc585-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5d1bf4b\" id=\"patricia-muller\" data-block-id=\"5d1bf4b\"><style>.stk-5d1bf4b {margin-bottom:0px !important;}.stk-5d1bf4b .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">Pourquoi les investissements (CapEx) sont-ils examin\u00e9s dans une v\u00e9rification climat ?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-65cc17f\" data-block-id=\"65cc17f\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-65cc17f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-aa753e9\" data-v=\"4\" data-block-id=\"aa753e9\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-aa753e9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-aa753e9-inner-blocks\"><div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-f8dd3620 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-46310f48 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Lire la r\u00e9ponse<\/span><\/div><div class=\"uagb-faq-content\"><p>Dans le cadre des exigences europ\u00e9ennes, les informations de durabilit\u00e9 doivent \u00eatre coh\u00e9rentes avec les donn\u00e9es financi\u00e8res.<br>La v\u00e9rification inclut ainsi l\u2019analyse de la coh\u00e9rence entre :<br>&#8211; les objectifs de transition ou d\u2019adaptation annonc\u00e9s ;<br>&#8211; les actions mises en \u0153uvre ;<br>&#8211; les moyens financiers associ\u00e9s (CapEx, OpEx).<br>Cette approche permet d\u2019appr\u00e9cier la cr\u00e9dibilit\u00e9 des trajectoires climatiques et l\u2019alignement des informations publi\u00e9es.<br><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-56931c3\" data-v=\"4\" data-block-id=\"56931c3\"><style>.stk-56931c3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-56931c3 {border-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-56931c3 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-56931c3-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-56931c3-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-7f28f37\" data-block-id=\"7f28f37\"><style>.stk-7f28f37 .stk--block-align-7f28f37{align-items:center !important;}.stk-7f28f37 {margin-bottom:25px !important;}.stk-7f28f37-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-7f28f37 stk-block-content stk-content-align stk-7f28f37-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3f5f97d\" data-v=\"4\" data-block-id=\"3f5f97d\"><style>.stk-3f5f97d-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3f5f97d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3f5f97d-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-18a2b36\" data-block-id=\"18a2b36\"><style>@media screen and (max-width:999px){.stk-18a2b36 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-18a2b36 .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-2319\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151026.webp\" width=\"616\" height=\"741\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151026.webp 616w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151026-249x300.webp 249w\" sizes=\"(max-width: 616px) 100vw, 616px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3fac686\" data-v=\"4\" data-block-id=\"3fac686\"><style>.stk-3fac686-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-3fac686 {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-3fac686 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3fac686-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3fac686-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-022d329\" id=\"patricia-muller\" data-block-id=\"022d329\"><style>.stk-022d329 {margin-bottom:0px !important;}.stk-022d329 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">Comment un plan d\u2019adaptation peut-il \u00eatre v\u00e9rifi\u00e9 malgr\u00e9 l\u2019incertitude des projections climatiques ?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-07d5bcb4 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-27ccaa37 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Lire la r\u00e9ponse<\/span><\/div><div class=\"uagb-faq-content\"><p>La v\u00e9rification ne porte pas sur la r\u00e9alisation future des sc\u00e9narios climatiques, mais sur la robustesse de la d\u00e9marche mise en \u0153uvre. Elle consiste \u00e0 appr\u00e9cier :<br>&#8211; la pertinence des sc\u00e9narios utilis\u00e9s (mod\u00e8les scientifiques reconnus, sources nationales ou internationales) ;<br>&#8211; l\u2019identification des risques physiques, qu\u2019ils soient chroniques (\u00e9l\u00e9vation des temp\u00e9ratures, stress hydrique) ou aigus (inondations, \u00e9v\u00e9nements extr\u00eames) ;<br>&#8211; la coh\u00e9rence entre les risques identifi\u00e9s et les mesures d\u2019adaptation pr\u00e9vues ;<br>&#8211; la documentation des hypoth\u00e8ses retenues et la prise en compte des incertitudes.<br>Un plan d\u2019adaptation est consid\u00e9r\u00e9 comme v\u00e9rifiable d\u00e8s lors que les choix effectu\u00e9s sont fond\u00e9s sur des donn\u00e9es scientifiques reconnues et que les d\u00e9cisions sont justifi\u00e9es, trac\u00e9es et coh\u00e9rentes avec les risques identifi\u00e9s.<br><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-6e8827c\" data-block-id=\"6e8827c\"><style>.stk-6e8827c {height:100px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-324c039 stk-block-background\" data-block-id=\"324c039\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-324c039-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-2b297fe stk-block-background\" data-v=\"4\" data-block-id=\"2b297fe\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-2b297fe-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2b297fe-inner-blocks\">\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8943646\" data-block-id=\"8943646\"><style>.stk-8943646 {margin-bottom:20px !important;}.stk-8943646 .stk-block-text__text{color:var(u002du002dtheme-palette-color-1, #7456f1) !important;font-weight:bold !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Ressources<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-604aaae\" id=\"cadre-normatif-et-criteres-de-verification-carbone\" data-block-id=\"604aaae\"><style>.stk-604aaae {margin-bottom:20px !important;}.stk-604aaae .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-604aaae .stk-block-heading__text{font-size:30px !important;}}<\/style><h2 class=\"stk-block-heading__text\">Cadre normatif et crit\u00e8res de v\u00e9rification<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e867c0f\" data-block-id=\"e867c0f\"><p class=\"stk-block-text__text\">Les travaux de v\u00e9rification sont conduits sur la base d\u2019un cadre r\u00e9glementaire, normatif et m\u00e9thodologique structur\u00e9, permettant d\u2019appr\u00e9cier la fiabilit\u00e9 des bilans GES, des trajectoires climatiques et des dispositifs d\u2019adaptation.<\/p><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8d11712 stk-block-background\" id=\"veille-carbone\" data-block-id=\"8d11712\"><style>.stk-8d11712 .stk--block-align-8d11712{align-items:center !important;}.stk-8d11712 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-8d11712:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4247671a !important;}.stk-8d11712:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-8d11712:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-8d11712-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-8d11712 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-8d11712 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-8d11712 stk-block-content stk-content-align stk-8d11712-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-efcd803\" data-v=\"4\" data-block-id=\"efcd803\"><style>.stk-efcd803-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(5.599999999999994% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-efcd803-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-efcd803-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-ec30748\" data-block-id=\"ec30748\"><style>.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-ec30748 .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-ec30748\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-ec-30748-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-ec-30748-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M121 32C91.6 32 66 52 58.9 80.5L1.9 308.4C.6 313.5 0 318.7 0 323.9V416c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V323.9c0-5.2-.6-10.4-1.9-15.5l-57-227.9C446 52 420.4 32 391 32H121zm0 64H391l48 192H387.8c-12.1 0-23.2 6.8-28.6 17.7l-14.3 28.6c-5.4 10.8-16.5 17.7-28.6 17.7H195.8c-12.1 0-23.2-6.8-28.6-17.7l-14.3-28.6c-5.4-10.8-16.5-17.7-28.6-17.7H73L121 96z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c787ed7\" data-v=\"4\" data-block-id=\"c787ed7\"><style>.stk-c787ed7-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-c787ed7 {flex:var(--stk-flex-grow, 1) 1 calc(94.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-c787ed7 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c787ed7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c787ed7-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ba7def3\" id=\"cadre-reglementaire-applicable\" data-block-id=\"ba7def3\"><style>.stk-ba7def3 {margin-bottom:10px !important;}.stk-ba7def3 .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-ba7def3 .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Cadre r\u00e9glementaire applicable<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cb6ff13\" data-block-id=\"cb6ff13\"><p class=\"stk-block-text__text\">Les obligations de publication et de v\u00e9rification des informations climatiques s\u2019inscrivent dans un cadre europ\u00e9en et national structur\u00e9.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">Directive (UE) 2022\/2464 (CSRD)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=OJ:L_202490408\" target=\"_blank\" rel=\"noopener\">R\u00e8glement d\u00e9l\u00e9gu\u00e9 (UE) 2023\/2772 \u2013 ESRS (notamment ESRS E1 \u2013 Climat et ESRS 2)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32020R0852\" target=\"_blank\" rel=\"noopener\">R\u00e8glement (UE) 2020\/852 \u2013 Taxonomie europ\u00e9enne<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/h2a-france.org\/wp-content\/uploads\/2024\/11\/FAQ-novembre-2024-Mission-de-certification-des-informations-de-durabilite.pdf\" target=\"_blank\" rel=\"noopener\">Code de commerce (modalit\u00e9s de certification \u2013 CAC \/ OTI)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559662\" target=\"_blank\" rel=\"noopener\">Article L.229-25 du Code de l\u2019environnement (BEGES)<\/a><\/li>\n\n\n\n<li>Code du travail \u2013 consultation du CSE sur les enjeux de durabilit\u00e9<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-edfbd82 stk-block-background\" data-block-id=\"edfbd82\"><style>.stk-edfbd82 .stk--block-align-edfbd82{align-items:center !important;}.stk-edfbd82 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-edfbd82:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4251671a !important;}.stk-edfbd82:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-edfbd82:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-edfbd82-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-edfbd82 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-edfbd82 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-edfbd82 stk-block-content stk-content-align stk-edfbd82-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7507370\" data-v=\"4\" data-block-id=\"7507370\"><style>.stk-7507370-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(6.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7507370-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7507370-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-406f5ff\" data-block-id=\"406f5ff\"><style>.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-406f5ff .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-406f5ff\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-406-f-5-ff-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-406-f-5-ff-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 192 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M48 80a48 48 0 1 1 96 0A48 48 0 1 1 48 80zM0 224c0-17.7 14.3-32 32-32H96c17.7 0 32 14.3 32 32V448h32c17.7 0 32 14.3 32 32s-14.3 32-32 32H32c-17.7 0-32-14.3-32-32s14.3-32 32-32H64V256H32c-17.7 0-32-14.3-32-32z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-29b1abe\" data-v=\"4\" data-block-id=\"29b1abe\"><style>.stk-29b1abe-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-29b1abe {flex:var(--stk-flex-grow, 1) 1 calc(93.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-29b1abe {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-29b1abe-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-29b1abe-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-617002d\" id=\"strong-referentiels-de-verification-et-doctrine-professionnelle-strong\" data-block-id=\"617002d\"><style>.stk-617002d {margin-bottom:10px !important;}.stk-617002d .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-617002d .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>R\u00e9f\u00e9rentiels de v\u00e9rification et doctrine professionnelle<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-52456c0\" data-block-id=\"52456c0\"><p class=\"stk-block-text__text\">La mission est r\u00e9alis\u00e9e conform\u00e9ment aux exigences applicables aux organismes tiers ind\u00e9pendants et aux standards internationaux de v\u00e9rification.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.boutique.afnor.org\/fr-fr\/norme\/nf-en-iso-iec-17029\/evaluation-de-la-conformite-principes-generaux-et-exigences-pour-les-organi\/fa194325\/84269\" target=\"_blank\" rel=\"noopener\">Norme ISO\/IEC 17029 (Validation et V\u00e9rification)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.boutique.afnor.org\/fr-fr\/norme\/nf-iso-140643\/gaz-a-effet-de-serre-partie-3-specifications-et-lignes-directrices-pour-la-\/fa134888\/27482?pk_source=google-adwords&amp;pk_medium=cpc&amp;pk_campaign=[DSA]%20Focus%20NF%20\/%20ISO%20(Acquisition)&amp;pk_kwd=&amp;gad_source=1&amp;gad_campaignid=14424198436&amp;gbraid=0AAAAAD9AZMZIVRuXiuODYF_JlTj7GgtFs&amp;gclid=Cj0KCQjwj47OBhCmARIsAF5wUEECdeaZ0LrNaS4R8LErJdOmMGHVCcYOBN318rGuewEI5u9B9Wl5guYaAs0pEALw_wcB\" target=\"_blank\" rel=\"noopener\">Norme ISO 14064-3 (v\u00e9rification des d\u00e9clarations GES)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iso.org\/fr\/standard\/86226.html\" target=\"_blank\" rel=\"noopener\">Normes ISO 14019-1 et 14019-2 (v\u00e9rification des informations de durabilit\u00e9)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/h2a-france.org\/wp-content\/uploads\/2026\/01\/H2A-CSRD-Lignes-directrices-Certification-durabilite-Janvier-2026.pdf\" target=\"_blank\" rel=\"noopener\">Lignes directrices de la H2A (janvier 2026)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iaasb.org\/publications\/norme-internationale-d-assurance-en-matiere-de-durabilite-5000-exigences-generales-relatives-aux\" target=\"_blank\" rel=\"noopener\">ISSA 5000 (r\u00e9f\u00e9rence internationale en mati\u00e8re d\u2019assurance de durabilit\u00e9)<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8618fd0 stk-block-background\" data-block-id=\"8618fd0\"><style>.stk-8618fd0 .stk--block-align-8618fd0{align-items:center !important;}.stk-8618fd0 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-8618fd0:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4251671a !important;}.stk-8618fd0:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-8618fd0:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-8618fd0-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-8618fd0 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-8618fd0 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-8618fd0 stk-block-content stk-content-align stk-8618fd0-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-305a514\" data-v=\"4\" data-block-id=\"305a514\"><style>.stk-305a514-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(6.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-305a514-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-305a514-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-96cb02f\" data-block-id=\"96cb02f\"><style>.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-96cb02f .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-96cb02f\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-96-cb-02-f-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-96-cb-02-f-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M14 2.2C22.5-1.7 32.5-.3 39.6 5.8L80 40.4 120.4 5.8c9-7.7 22.3-7.7 31.2 0L192 40.4 232.4 5.8c9-7.7 22.3-7.7 31.2 0L304 40.4 344.4 5.8c7.1-6.1 17.1-7.5 25.6-3.6s14 12.4 14 21.8V488c0 9.4-5.5 17.9-14 21.8s-18.5 2.5-25.6-3.6L304 471.6l-40.4 34.6c-9 7.7-22.3 7.7-31.2 0L192 471.6l-40.4 34.6c-9 7.7-22.3 7.7-31.2 0L80 471.6 39.6 506.2c-7.1 6.1-17.1 7.5-25.6 3.6S0 497.4 0 488V24C0 14.6 5.5 6.1 14 2.2zM96 144c-8.8 0-16 7.2-16 16s7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96zM80 352c0 8.8 7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96c-8.8 0-16 7.2-16 16zM96 240c-8.8 0-16 7.2-16 16s7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4f18ba3\" data-v=\"4\" data-block-id=\"4f18ba3\"><style>.stk-4f18ba3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-4f18ba3 {flex:var(--stk-flex-grow, 1) 1 calc(93.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-4f18ba3 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4f18ba3-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4f18ba3-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4a44959\" id=\"strong-referentiels-techniques-et-guides-methodologiques-strong\" data-block-id=\"4a44959\"><style>.stk-4a44959 {margin-bottom:10px !important;}.stk-4a44959 .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-4a44959 .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>R\u00e9f\u00e9rentiels techniques et guides m\u00e9thodologiques<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-56f3954\" data-block-id=\"56f3954\"><p class=\"stk-block-text__text\">Les travaux s\u2019appuient sur des r\u00e9f\u00e9rentiels reconnus permettant d\u2019appr\u00e9cier la robustesse des calculs carbone et la coh\u00e9rence des trajectoires climatiques.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ghgprotocol.org\/corporate-value-chain-scope-3-standard\" target=\"_blank\" rel=\"noopener\">GHG Protocol (Corporate Standard et Scope 3)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/base-empreinte.ademe.fr\/\" target=\"_blank\" rel=\"noopener\">Base Empreinte\u00ae (ADEME) \u2013 facteurs d\u2019\u00e9mission<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/knowledgehub.efrag.org\/eng\/interactive\/ig\/ig1\/09-2025\" target=\"_blank\" rel=\"noopener\">EFRAG IG 1 (double mat\u00e9rialit\u00e9) et IG 2 (cha\u00eene de valeur)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.fsb-tcfd.org\/recommendations\/\" target=\"_blank\" rel=\"noopener\">Recommandations TCFD (analyse de r\u00e9silience climatique)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/sciencebasedtargets.org\/\" target=\"_blank\" rel=\"noopener\">Science Based Targets initiative (SBTi)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iso.org\/fr\/standard\/68508.html\" target=\"_blank\" rel=\"noopener\">ISO 14091 (adaptation au changement climatique)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/carbonaccountingfinancials.com\/files\/standard-launch-2025\/PCAF-PartA-2025-Full-Document-Clean.pdf\" target=\"_blank\" rel=\"noopener\">PCAF (\u00e9missions financ\u00e9es \u2013 secteur financier)<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-0040e89\" data-block-id=\"0040e89\"><style>.stk-0040e89 {height:130px !important;}@media screen and (max-width:999px){.stk-0040e89 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-1277b19 stk-block-background\" data-block-id=\"1277b19\"><style>.stk-1277b19 {align-items:flex-end !important;max-width:1600px !important;min-width:auto !important;padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;margin-right:auto !important;margin-bottom:14px !important;margin-left:auto !important;display:flex !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1277b19-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-421c103 stk-block-background stk--has-background-overlay\" data-v=\"4\" data-block-id=\"421c103\"><style>.stk-421c103-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-421c103 {background-color:transparent !important;background-image:url(https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Equipe-POWNESS-OTI.webp) !important;background-position:center center !important;background-repeat:no-repeat !important;background-size:cover !important;background-blend-mode:initial !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:100px !important;padding-right:300px !important;padding-bottom:100px !important;padding-left:300px !important;}.stk-421c103:before{opacity:0 !important;background-image:linear-gradient(90deg,  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