{"id":13800,"date":"2022-12-13T09:08:57","date_gmt":"2022-12-13T07:08:57","guid":{"rendered":"https:\/\/peoplesphere.be\/fr\/?p=13800"},"modified":"2022-12-13T09:08:57","modified_gmt":"2022-12-13T07:08:57","slug":"esg-impact-remuneration-dirigeants-composition-conseils-dadministration","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/esg-impact-remuneration-dirigeants-composition-conseils-dadministration\/","title":{"rendered":"ESG: impact sur la r\u00e9mun\u00e9ration des dirigeants et la composition des conseils d\u2019administration."},"content":{"rendered":"

Chaque ann\u00e9e, PwC analyse les donn\u00e9es de gouvernance des entreprises cot\u00e9es en bourse ayant leur si\u00e8ge social en Belgique ou \u00e0 Luxembourg, sur base des donn\u00e9es de Diligent Institute, fournisseur de solutions de gouvernance d’entreprise. Le rapport 2022 sur la gouvernance d’entreprise et la r\u00e9mun\u00e9ration des dirigeants<\/a> r\u00e9v\u00e8le que de plus en plus d\u2019entreprises introduisent des indicateurs de performance (KPI) li\u00e9s aux objectifs ESG (Environnement, Social et Gouvernance) dans les plans de r\u00e9mun\u00e9ration variable \u00e0 court et \u00e0 long terme de leurs dirigeants (lisez ex\u00e9cutifs). <\/p>\n

Ce constat n\u2019est gu\u00e8re surprenant d\u00e8s lors qu\u2019un nombre croissant de propositions d’actionnaires visent \u00e0 faire pression sur les entreprises afin de lier les plans de r\u00e9mun\u00e9ration variable des dirigeants \u00e0 la r\u00e9alisation d\u2019objectifs durables. Les entreprises font en effet face \u00e0 une pression grandissante \u00e9manant de diff\u00e9rents acteurs (que ce soit les l\u00e9gislateurs europ\u00e9ens ou nationaux, les investisseurs, les clients ou les employ\u00e9s) par rapport \u00e0 leur impact sur la soci\u00e9t\u00e9 au sens large.<\/p>\n

Malgr\u00e9 tout, la performance des dirigeants est encore largement mesur\u00e9e sur base d\u2019indicateurs financiers. Ainsi, la proportion des KPI non-financiers repr\u00e9sentent 29% pour les plans de r\u00e9mun\u00e9ration variable \u00e0 court terme et seulement 14% pour les plans \u00e0 long terme des entreprises reprises dans l\u2019\u00e9chantillon. Parmi les KPI ESG les plus fr\u00e9quemment utilis\u00e9s, nous retrouvons les indicateurs sociaux au 1er rang, comme les KPI li\u00e9s \u00e0 la sant\u00e9 et \u00e0 la s\u00e9curit\u00e9 des employ\u00e9s. Toutefois, leur pond\u00e9ration est moindre que celle des crit\u00e8res environnementaux et de gouvernance. Nous nous attendons \u00e0 ce que la proportion des KPI non-financiers, ou \u00e0 tout le moins leur pond\u00e9ration, prenne de l\u2019ampleur dans les ann\u00e9es \u00e0 venir en vue d\u2019accentuer l\u2019impact de la r\u00e9alisation des objectifs ESG sur la r\u00e9mun\u00e9ration des dirigeants.<\/p>\n

Ces observations peuvent expliquer le niveau de d\u00e9saccord des actionnaires sur la politique ou le rapport de r\u00e9mun\u00e9ration exprim\u00e9 lors de l\u2019assembl\u00e9e g\u00e9n\u00e9rale. Seule la moiti\u00e9 des soci\u00e9t\u00e9s de l\u2019\u00e9chantillon examin\u00e9 est confront\u00e9e \u00e0 moins de 10% de vote n\u00e9gatif exprim\u00e9 par les actionnaires \u00e0 l\u2019encontre des pratiques de r\u00e9mun\u00e9ration de la soci\u00e9t\u00e9 (\u201csay on pay\u201d). Un dialogue ouvert et transparent avec les actionnaires sur la r\u00e9mun\u00e9ration et la gouvernance est essentiel pour identifier les raisons des votes dissidents et d\u00e9finir les actions \u00e0 prendre, y compris, le cas \u00e9ch\u00e9ant, la r\u00e9vision de la politique de r\u00e9mun\u00e9ration. Des efforts constants visant \u00e0 accro\u00eetre l’alignement sur tous les aspects de la r\u00e9mun\u00e9ration des dirigeants constituent un aspect essentiel de la bonne gouvernance d’entreprise et de la cr\u00e9ation de valeur durable \u00e0 long terme.<\/p>\n

En mati\u00e8re de bonne gouvernance, la composition des conseils d\u2019administration fait \u00e9galement l\u2019objet d\u2019un examen minutieux. Afin de garantir que les d\u00e9cisions prises par l\u2019entreprise tiennent compte des int\u00e9r\u00eats l\u00e9gitimes et des attentes des actionnaires et de toutes les autres parties prenantes, le conseil d’administration doit r\u00e9unir une expertise dans les domaines d’activit\u00e9 de l\u2019entreprise, mais aussi pr\u00e9senter une diversit\u00e9 en termes de comp\u00e9tences, de connaissances, d’origine, d’\u00e2ge et de sexe. Le rapport met en \u00e9vidence que des efforts peuvent encore \u00eatre fait en mati\u00e8re de diversit\u00e9 au niveau des conseils d\u2019administration. En effet, le conseil d’administration des soci\u00e9t\u00e9s belges est compos\u00e9 en moyenne de 11 membres, l’\u00e2ge moyen est de 60 ans, 37% des membres du conseil d\u2019administration est de nationalit\u00e9 belge, et moins de la moiti\u00e9 des membres du conseil d’administration sont des femmes (\u00e0 savoir 38% seulement). Ce constat confirme la n\u00e9cessit\u00e9 de planifier le renouvellement de la composition des conseils d\u2019administration et d\u2019agir sur la politique de diversit\u00e9 et inclusion de l\u2019entreprise.<\/p>\n

Envie d\u2019en savoir plus? N\u2019h\u00e9sitez pas \u00e0 consulter le rapport en entier ou \u00e0 le mettre sous le sapin!<\/a><\/p>\n

Bart Van den Bussche, PwC
\nAurore Zadeling, PwC<\/p>\n","protected":false},"excerpt":{"rendered":"

Chaque ann\u00e9e, PwC analyse les donn\u00e9es de gouvernance des entreprises cot\u00e9es en bourse ayant leur si\u00e8ge social en Belgique ou \u00e0 Luxembourg, sur base des donn\u00e9es de Diligent Institute, fournisseur de solutions de gouvernance d’entreprise. Le rapport 2022 sur la […]<\/p>\n","protected":false},"author":2,"featured_media":13801,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[65,62,10,2],"tags":[3749,269,1017,374],"yoast_head":"\nESG: impact sur la r\u00e9mun\u00e9ration des dirigeants et la composition des conseils d\u2019administration. - Peoplesphere<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/peoplesphere.be\/fr\/esg-impact-remuneration-dirigeants-composition-conseils-dadministration\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG: impact sur la r\u00e9mun\u00e9ration des dirigeants et la composition des conseils d\u2019administration. - Peoplesphere\" \/>\n<meta property=\"og:description\" content=\"Chaque ann\u00e9e, PwC analyse les donn\u00e9es de gouvernance des entreprises cot\u00e9es en bourse ayant leur si\u00e8ge social en Belgique ou \u00e0 Luxembourg, sur base des donn\u00e9es de Diligent Institute, fournisseur de solutions de gouvernance d’entreprise. 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