{"id":13952,"date":"2021-11-25T00:01:00","date_gmt":"2021-11-24T23:01:00","guid":{"rendered":"https:\/\/lasentinelle.dz\/?p=13952"},"modified":"2021-11-24T17:02:07","modified_gmt":"2021-11-24T16:02:07","slug":"evaluer-la-neutralite-carbone-des-entreprises","status":"publish","type":"post","link":"https:\/\/lasentinelle.dz\/index.php\/2021\/11\/25\/evaluer-la-neutralite-carbone-des-entreprises\/","title":{"rendered":"\u00c9valuer la neutralit\u00e9 carbone des entreprises"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Par Geoffrey Heal<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal-894x1024.jpg\" alt=\"\" class=\"wp-image-13956\" width=\"114\" height=\"130\" srcset=\"https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal-894x1024.jpg 894w, https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal-262x300.jpg 262w, https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal-768x879.jpg 768w, https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal-1342x1536.jpg 1342w, https:\/\/lasentinelle.dz\/wp-content\/uploads\/2021\/11\/Geoffrey-Heal.jpg 1360w\" sizes=\"auto, (max-width: 114px) 100vw, 114px\" \/><figcaption><strong>Geoffrey Heal <\/strong>est professeur en entrepreneuriat social \u00e0 la Columbia Business School.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 l\u2019approche de la Conf\u00e9rence des Nations unies sur les changements climatiques (COP26) tenue cette ann\u00e9e \u00e0 Glasgow, un nombre croissant d\u2019entreprises ont saut\u00e9 sur le train en marche de la durabilit\u00e9, d\u00e9clarant qu\u2019elles s\u2019engageaient \u00e0 parvenir \u00e0 la neutralit\u00e9 carbone \u2013 soit z\u00e9ro \u00e9mission nette de dioxyde de carbone \u2013 d\u2019ici le milieu du si\u00e8cle.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les nombreuses annonces ambitieuses issues de la COP26, on peut retenir que \u00ab&nbsp;pr\u00e8s de 500 entreprises mondiales de services financiers ont convenu d&rsquo;aligner 130.000 milliards de dollars &#8211; environ 40 % des actifs financiers mondiaux &#8211; avec les objectifs climatiques de l&rsquo;Accord de Paris, notamment la limitation du r\u00e9chauffement climatique \u00e0 1,5\u00b0C&nbsp;\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutefois, de nombreux observateurs ont fait part de leur scepticisme concernant ces annonces, jugeant qu\u2019elles n\u2019\u00e9taient que des engagements \u00e9cologiques de fa\u00e7ade. Les critiques soulignent la forte d\u00e9pendance des entreprises aux m\u00e9canismes de compensation carbone, une question qui occupe une place de plus en plus importante \u2013 et controvers\u00e9e \u2013 dans le d\u00e9bat plus large sur le climat. La situation est devenue si confuse, entre les engagements qui sont r\u00e9els et ceux qui ne le sont pas, que le Groupe de travail sur le march\u00e9 volontaire des cr\u00e9dits carbone (Taskforce on Scaling Voluntary Carbon Markets, TSVCM), men\u00e9 par Mark Carney, envoy\u00e9 sp\u00e9cial des Nations unies pour le financement de l\u2019action climatique, a \u00e9tabli un nouvel organisme de gouvernance charg\u00e9 d\u2019examiner les engagements des entreprises en mati\u00e8re d\u2019\u00e9missions carbone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les sceptiques s\u2019inqui\u00e8tent \u00e0 juste titre du recours \u00e0 la compensation carbone. Nous devons parvenir \u00e0 z\u00e9ro \u00e9mission d\u2019ici le milieu du si\u00e8cle, et cela ne sera pas possible avec des m\u00e9canismes de compensation. Les entreprises ach\u00e8tent pr\u00e9cis\u00e9ment des cr\u00e9dits compensatoires de carbone parce qu\u2019elles peuvent ainsi continuer \u00e0 \u00e9mettre des gaz \u00e0 effet de serre (GES) tout en affirmant que leurs \u00e9missions sont nulles, une fois d\u00e9duction faite des compensations. La simple existence des cr\u00e9dits carbone signifie que les \u00e9missions de l\u2019acheteur ne sont pas \u00e9gales \u00e0 z\u00e9ro.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant, les mesures de compensation carbone ne se valent pas&nbsp;toutes. Les critiques portent essentiellement sur les cr\u00e9dits carbone qui permettent \u00e0 une entreprise ou un pays de payer une autre entreprise ou pays pour r\u00e9duire les \u00e9missions et ensuite revendiquer ces r\u00e9ductions comme \u00e9tant les siennes. Ce type de compensation ne peut \u00eatre tol\u00e9r\u00e9 si le monde dans son ensemble veut parvenir \u00e0 z\u00e9ro \u00e9mission. Il existe toutefois une raison d\u2019\u00eatre pour les mesures de compensation qui permettent de retirer les GES de l\u2019atmosph\u00e8re, par exemple par captage direct du dioxyde de carbone ou par la reforestation. Si une entreprise \u00e9met 100 tonnes d\u2019\u00e9quivalent CO2 et retire la m\u00eame quantit\u00e9 de l\u2019atmosph\u00e8re, ses \u00e9missions sont effectivement nulles. Si toutes les entreprises le font, les \u00e9missions mondiales seront \u00e9quivalentes \u00e0 z\u00e9ro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certes, dans le cas de la reforestation, une mise en garde s\u2019impose. Reboiser soul\u00e8ve deux questions, \u00e0 la fois celle de l\u2019additionnalit\u00e9 et celle de la p\u00e9rennit\u00e9 \u2013 l\u2019additionnalit\u00e9 parce qu\u2019il est difficile de savoir si le reboisement ne se ferait pas naturellement, et la p\u00e9rennit\u00e9 parce que le risque existe que les for\u00eats br\u00fblent, un probl\u00e8me devenu plus visible et alarmant ces derni\u00e8res ann\u00e9es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n\u2019en reste pas moins que la compensation carbone peut jouer un r\u00f4le positif. Les co\u00fbts de r\u00e9duction des GES, ainsi que la volont\u00e9 et la capacit\u00e9 de payer pour ces r\u00e9ductions, varient consid\u00e9rablement d\u2019un pays \u00e0 l\u2019autre, en fonction de la source des \u00e9missions et de son stade de d\u00e9veloppement. Certains pays peuvent ne pas pouvoir, ou vouloir, payer pour une r\u00e9duction co\u00fbteuse de leurs \u00e9missions sur leur territoire, mais peuvent n\u00e9anmoins \u00eatre pr\u00eats \u00e0 payer pour des r\u00e9ductions moins co\u00fbteuses \u00e0 l&rsquo;\u00e9tranger. Dans ce cas, un march\u00e9 mondial de compensation carbone peut faciliter une r\u00e9duction des \u00e9missions qui n&rsquo;aurait pas eu lieu autrement, ou qui n&rsquo;aurait pas eu lieu sans une politique p\u00e9nalisant les \u00e9missions de CO2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ce sens, les cr\u00e9dits carbone peuvent contribuer \u00e0 rapprocher le monde de l\u2019objectif de z\u00e9ro \u00e9mission nette. Mais pour franchir la ligne d\u2019arriv\u00e9e, ils devront \u00eatre progressivement supprim\u00e9s. Il n\u2019y a en fin de compte pas de place pour la compensation carbone dans un monde \u00e0 z\u00e9ro \u00e9mission nette.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans l\u2019intervalle, les d\u00e9cideurs politiques et les chefs d\u2019entreprise seraient bien avis\u00e9s de se pencher sur un grand probl\u00e8me annexe qui a \u00e9t\u00e9 n\u00e9glig\u00e9&nbsp;: l\u2019incapacit\u00e9 \u00e0 distinguer entre les trois grandes cat\u00e9gories d\u2019\u00e9missions&nbsp;: le Scope 1, le Scope 2 et le Scope 3. Le Scope 1 concerne les \u00e9missions directes de GES d\u2019une entreprise, d\u00e9coulant de ses activit\u00e9s. Le Scope 2 s\u2019applique aux \u00e9missions li\u00e9es \u00e0 la production des \u00e9nergies que l\u2019entreprise utilise. Le Scope 3 recouvre toutes les \u00e9missions indirectes dans la cha\u00eene de valeur de l\u2019entreprise, et notamment celles li\u00e9es \u00e0 la consommation de ses produits.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La possibilit\u00e9 d\u2019un double comptage massif des r\u00e9ductions des \u00e9missions est clairement \u00e9vidente dans ce contexte, si l\u2019on additionne toutes les \u00e9missions des entreprises. Par exemple, si mon entreprise ach\u00e8te de l\u2019\u00e9lectricit\u00e9 aupr\u00e8s d\u2019un fournisseur local, les \u00e9missions li\u00e9es \u00e0 sa production sont Scope 2 pour mon entreprise et Scope 1 pour le fournisseur. Si Exxon vend du k\u00e9ros\u00e8ne \u00e0 American Airlines pour ses avions Boeing, les \u00e9missions entrent dans la cat\u00e9gorie Scope 3 pour Exxon et Boeing, et Scope 1 pour American Airlines. Ces \u00e9missions sont ainsi comptabilis\u00e9es trois fois, ce qui est contraire \u00e0 tout syst\u00e8me comptable digne de ce nom. Toutes les \u00e9missions de GES de Scope 2 et 3 sont les \u00e9missions de Scope 1 d\u2019une autre entit\u00e9.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Heureusement, une telle confusion est \u00e9vitable. Si chaque entreprise a r\u00e9duit \u00e0 z\u00e9ro ses \u00e9missions de Scope 1, les \u00e9missions de sa cha\u00eene de valeur deviendront automatiquement nulles. Il est donc logique que chaque entreprise mette exclusivement l\u2019accent sur ce facteur. Si les \u00e9missions de Scope 1 sont ramen\u00e9es \u00e0 z\u00e9ro, les autres \u00e9missions finiront par dispara\u00eetre d\u2019elles-m\u00eames.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette logique devrait permettre de simplifier les orientations et les instructions g\u00e9n\u00e9rales donn\u00e9es aux entreprises&nbsp;: Mettez l\u2019accent sur la r\u00e9duction de vos \u00e9missions de Scope 1. Pr\u00e9voyez d\u2019\u00e9liminer progressivement vos mesures de compensation carbone \u00e0 long terme. Et continuez \u00e0 saisir les occasions de retirer les GES de l\u2019atmosph\u00e8re, \u00e9tant donn\u00e9 que ces r\u00e9ductions peuvent toujours \u00eatre comptabilis\u00e9es dans vos propres \u00e9missions de Scope 1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Copyright: Project Syndicate, 2021.<\/strong><strong>\u2028<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>www.project-syndicate.org<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par Geoffrey Heal \u00c0 l\u2019approche de la Conf\u00e9rence des Nations unies sur les changements climatiques (COP26) tenue cette ann\u00e9e \u00e0<\/p>\n","protected":false},"author":3,"featured_media":13957,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_wpscppro_dont_share_socialmedia":false,"_wpscppro_custom_social_share_image":0,"_facebook_share_type":"","_twitter_share_type":"","_linkedin_share_type":"","_pinterest_share_type":"","_linkedin_share_type_page":"","_instagram_share_type":"","_medium_share_type":"","_threads_share_type":"","_google_business_share_type":"","_selected_social_profile":[],"_wpsp_enable_custom_social_template":false,"_wpsp_social_scheduling":{"enabled":false,"datetime":null,"platforms":[],"status":"template_only","dateOption":"today","timeOption":"now","customDays":"","customHours":"","customDate":"","customTime":"","schedulingType":"absolute"},"_wpsp_active_default_template":true},"categories":[38],"tags":[],"class_list":["post-13952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-debats"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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