{"id":921,"date":"2025-07-22T14:14:11","date_gmt":"2025-07-22T18:14:11","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=921"},"modified":"2026-05-08T11:04:04","modified_gmt":"2026-05-08T15:04:04","slug":"documentation-en-developpement-durable","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/developpement-durable\/documentation-en-developpement-durable\/","title":{"rendered":"Documentation en d\u00e9veloppement durable"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>En constante \u00e9volution, cette section regroupe de la documentation et des ressources provenant d\u2019organismes publics ou qui sont en lien avec la profession.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"certification\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Certification      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/audit-et-certification\/normes-autres-que-les-nca-relatives-aux-services-de-certification-et-aux-services-connexes\/publications\/ressources-certification-durabilite\" target=\"_blank\" rel=\"noreferrer noopener\">Ressources relatives \u00e0 la certification de l\u2019information sur la durabilit\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.frascanada.ca\/fr\/autres\/projets\/certification-information-durabilite\" target=\"_blank\" rel=\"noreferrer noopener\">Certification de l\u2019information sur la durabilit\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.frascanada.ca\/fr\/autres\/ressources\/faq-iee\" target=\"_blank\" rel=\"noreferrer noopener\">Foire aux questions du CNAC sur la certification : information externe \u00e9largie<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/nouvelles\/comptabilite\/la-profession\/priorite-durabilite\" target=\"_blank\" rel=\"noreferrer noopener\">Priorit\u00e9 \u00e0 la durabilit\u00e9 : une demande accrue pour les services de pr\u00e9sentation de l\u2019information et de certification<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"carboneutralite\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Carboneutralit\u00e9      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/09\/Fiche_empreinte_carbone.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Fiche et liste de v\u00e9rification exclusives | Calcul de l\u2019empreinte carbone | R\u00e9alis\u00e9es en collaboration par l\u2019Ordre, Credo et Finance Montr\u00e9al<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2024\/09\/ifrs-foundation-publishes-issb-voluntary-application-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">Guide sur l\u2019application volontaire des normes d\u2019information sur la durabilit\u00e9 (guide disponible en anglais seulement)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/www.frascanada.ca\/fr\/ncecf\/ressources\/possibilites-risques-changements-climatiques\" target=\"_blank\" rel=\"noreferrer noopener\">Incidences sur les \u00e9tats financiers des possibilit\u00e9s et des risques li\u00e9s aux changements climatiques<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/www.bdc.ca\/fr\/articles-outils\/developpement-durable\/centre-action-climatique\/leadership-climatique\/calculer-emissions-gaz-effet-serre?\" target=\"_blank\" rel=\"noreferrer noopener\">Calculer les \u00e9missions de gaz \u00e0 effet de serre (GES) de votre entreprise<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"divulgation-dinformations-relatives-a-la-durabilite\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Divulgation d&rsquo;informations relatives \u00e0 la durabilit\u00e9      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link has-text-align-left wp-element-button\" href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/fr\/ip_25_614\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Simplification des r\u00e8gles en mati\u00e8re de durabilit\u00e9 et d\u2019investissements et r\u00e9duction des charges administratives<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/lautorite.qc.ca\/grand-public\/salle-de-presse\/actualites\/fiche-dactualite\/projet-concernant-linformation-fournie-sur-le-changement-climatique-le-point-des-acvm\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Projet concernant l\u2019information fournie sur le changement climatique : le point des ACVM<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.newswire.ca\/fr\/news-releases\/projet-concernant-l-information-fournie-sur-le-changement-climatique-le-point-des-acvm-894937773.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Normes canadiennes d\u2019information sur la durabilit\u00e9 (NCID 1 et NCID 2)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpeq.org\/fr\/information-et-outils\/guide-portee-3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Guide portant sur les \u00e9missions de GES de port\u00e9e 3<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.economie.gouv.qc.ca\/objectifs\/informer\/vecteurs\/vecteurs-economie-et-innovation-detail\/les-organismes-canadiens-de-normalisation-en-matiere-de-developpement-durable-adoptent-des-regles-internationales-strictes\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Adoption des normes canadiennes en mati\u00e8re de d\u00e9veloppement durable<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.frascanada.ca\/fr\/durabilite\/projects\/adoption-ncid-1-ncid-2\/communique-presse-ccnid-ncid-commentaires?https:\/\/www.frascanada.ca\/fr\/durabilite\/projects\/adoption-ncid-1-ncid-2\/communique-presse-ccnid-ncid-commentaires?\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Premi\u00e8res Normes canadiennes d\u2019information sur la durabilit\u00e9 | Consultation<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/information-financiere-et-non-financiere\/durabilite-environnement-et-responsabilite-sociale\/publications\/point-information-durabilite\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Le point sur l\u2019information relative \u00e0 la durabilit\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/durabilite\/issb-faits-nouveaux-ressources\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Conseil des normes internationales d\u2019information sur la durabilit\u00e9 : ressources et indications<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/-\/media\/site\/operational\/sc-strategic-communications\/docs\/03043-sc-emissions-ges-1-2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Alerte info sur la durabilit\u00e9 : \u00e9missions de GES des champs d\u2019application 1 et 2<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/business-and-accounting-resources\/other-general-business-topics\/sustainability\/publications\/tackling-scope-3-ghg-emsissions\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Changements climatiques et cha\u00eene de valeur : \u00e9missions du champ d\u2019application 3<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/nouvelles\/comptabilite\/la-profession\/normes-information-durabilite\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Publication des deux premi\u00e8res normes IFRS d\u2019information sur la durabilit\u00e9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/information-financiere-et-non-financiere\/durabilite-environnement-et-responsabilite-sociale\/publications\/questions-environnementales-et-sociales-informations-a-fournir\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Informations \u00e0 fournir sur les questions environnementales et sociales : guide d\u2019introduction<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cer-rec.gc.ca\/fr\/regie\/publications-rapports\/regie-energie-canada-approche-esg\/regie-energie-canada-apercu-approche-environnementale-sociale-gouvernance.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Aper\u00e7u de l\u2019approche environnementale, sociale et de gouvernance<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"secteur-public\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Secteur public      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/information-financiere-et-non-financiere\/durabilite-environnement-et-responsabilite-sociale\/publications\/guide-gifcc-pour-villes\" target=\"_blank\" rel=\"noreferrer noopener\">Guide sur l\u2019adoption des recommandations du GIFCC pour les villes<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/fr\/ressources-en-comptabilite-et-en-affaires\/information-financiere-et-non-financiere\/durabilite-environnement-et-responsabilite-sociale\/publications\/questions-relatives-changements-climatiques\" target=\"_blank\" rel=\"noreferrer noopener\">Guide PR et PCGR pour le secteur public<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<p>Retrouvez des ressources suppl\u00e9mentaires dans la page\u00a0<a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/references-et-ressources-pratiques\/gouvernance\/\" data-type=\"page\" data-id=\"262\">Gouvernance<\/a>\u00a0de notre site.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En constante \u00e9volution, cette section regroupe de la documentation et des ressources provenant d\u2019organismes publics ou qui sont en lien&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":245,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-921","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-20 01:41:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=921"}],"version-history":[{"count":5,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/921\/revisions"}],"predecessor-version":[{"id":18113,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/921\/revisions\/18113"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/245"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}