Modèle de structure du rapport annuel | IFC Beyond the Balance Sheet

Dernière mise à jour: 04.30.2024

Modèle de structure du rapport annuel

Le tableau ci-dessous présente les principaux éléments de contenu d'un modèle de rapport annuel, structuré autour de la stratégie, de la gouvernance, de la gestion des risques et de la performance de l'entreprise.

La structure du modèle est alignée sur les principales recommandations des piliers gouvernance, stratégie, gestion des risques (gestion des impacts, des risques et des opportunités), et mesures et objectifs des normes IFRS S1 - Exigences générales relatives à la publication d'informations financières liées au développement durable et IFRS S2 - Informations relatives au climat et normes européennes de reporting sur le développement durable, et aidera votre entreprise à se préparer à publier des informations conformément aux nouvelles normes.

Governance
Leadership, Culture and Commitment to Sustainability	Oversight of company purpose, values and culture Governance approach to promoting long-term value for all stakeholders Compliance with Sustainability Codes and Policies
Governing Bodies	Nomination and Appointment Board member tenure Rights of shareholders and other stakeholders Role of Nomination Committee Qualifications and Independence Background (work, education); link with board role and company strategy Sustainability expertise (aggregate and individual) Diversity, equity and inclusion (gender, ethnicity, age, etc.) Executive versus non-executive versus independent directors Links between company and non-independent directors Independence of board chair; role of independent board members Board Work and Committees Main activities and responsibilities Role of board versus management Committee's mandates and work (types, roles) Composition, qualification, and independence Remuneration Remuneration policy Actual remuneration Board Evaluation Board evaluation process Key performance indicators Results/areas of improvement; action plan Governance of Sustainability Oversight of sustainability issues at the board level, including most senior person responsible Sustainability committee (stand-alone or subcommittee) Role of Management
Control Environment	Internal Control Systems Management and oversight Scope Internal Controls over Sustainability Reporting Internal Audit Function Internal audit: main activities, challenges, and findings Audit committee: role and deliberations, including financial reporting External audit: tenure, qualification, independence; role of audit committee Compliance Management system (whistleblowing, compliance program, officer in charge) Integrating sustainability
Treatment Of Minority Shareholders	Ownership and Control Significant direct shareholders (or beneficial owners) Indirect or "deemed" ownership Groups and control chains Controlling shareholder (identity, role, succession policy) Rights of Minority Shareholder Board nomination and other minority shareholder rights Change of control Related-Party Transactions (RPTs) Policy and management process Details on RPTs
Governance Of Stakeholder Engagement	Commitment, Policy and Strategy Management and Governance Stakeholder Identification External Communication and Grievance Mechanisms
Climate Governance	Role of the board in overseeing climate-related issues Role of management in assessing and managing climate-related issues IFC's Climate Governance Matrix

Strategy
Strategy Overview	Description of long-term strategy, including sustainability strategy Climate strategy Management review progress and setbacks Introduction of the main elements of strategy reporting
Strategic Context	Business Model Products and services Customers Business processes Relationships, resources, and inputs External Business Environment Economic Legal and regulatory Market Environmental, including climate Competition Stakeholder engagement Definition of key stakeholder groups Insights from stakeholder engagement Integration in strategy
Strategic Implementation	Strategic Objectives and KPIs Environmental, including climate-related KPIs Social KPIs Governance KPIs Performance against targets and KPIs Narrative explanation of progress, setbacks, changes in plan
Impacts, Risks and Opportunities	Material risks and opportunities over the short- medium- and long-term Environmental, including climate-related risks and opportunities Social risks and opportunities Governance Impacts of risks and opportunities on financial performance Material impacts on people and the environment (including climate) Effects of the impacts, risks and opportunities outlined on the company’s strategy and decision-making The company’s resilience and ability to adjust to risks and opportunities Responses to the impacts, risks and opportunities outlined, including any changes to strategy and business model

Risks, Impacts and Opportunities Management
Materiality	Definition of materiality used for the assessment of risks, impacts and opportunities
Risks Identification Processes and Policies, including climate	Inputs and parameters used for risk assessment Use of scenario analysis (climate, others as practicable) Assessment used for the nature, likelihood and magnitude of the effects of risks Prioritisation criteria for sustainability risks vs other risks Processes for monitoring risks Any changes to risk management process since previous reporting period
Impacts Identification Processes and Policies on People and Environment	Methodologies and assumptions used Assessment of hightented risk or adverse impact Assessment of own operations and business relationships Consultation with stakeholders Prioritisation of impacts
Opportunities Identification Processes and Policies	Opportunity (including sustainability-related) identification, assessment, prioritisation, and monitoring process Integration of sustainability opportunity management process into overall opportunity management process

Performance, Metrics and Targets
Performance Overview	Analysis of Financial and Non-financial Performance Operational and financial results, material changes, forward-looking information Sustainability performance Links between financial and non-financial performance Analysis of Key Performance Indicators (KP\|s)
Financial Statements	Financial Statements Statements of income Balance sheet Statement of cash flows Statement of change in stockholders' equity Notes to financial statements Any material effects of climate-related matters on financial statements Segment Reporting
Sustainability Performance	Quantitative measurement of the company performance Suggested Metrics for Sustainability Statements Sustainability Performance and Sustainable Finance Climate-related Metrics and Targets Metrics to assess climate-related risks and opportunities Disclosing Scope 1, Scope 2, and if appropriate, Scope 3 emissions Targets and performance against targets Sustainability Statements Sustainability Performance and Contribution to the SDGs
Financial Audit And Sustainability Assurance	Audit of financial statements Assurance of sustainability statements

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