{"id":13494,"date":"2025-04-29T15:02:55","date_gmt":"2025-04-29T13:02:55","guid":{"rendered":"https:\/\/ssrei.ch\/reporting-financier-et-non-financier-une-mise-en-perspective\/"},"modified":"2025-04-30T15:44:31","modified_gmt":"2025-04-30T13:44:31","slug":"reporting-financier-et-non-financier-une-mise-en-perspective","status":"publish","type":"post","link":"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/","title":{"rendered":"Rapport financier et non financier \u2013 une mise en perspective"},"content":{"rendered":"
Conform\u00e9ment au droit suisse de la r\u00e9vision, les comptes annuels et consolid\u00e9s de toutes les soci\u00e9t\u00e9s cot\u00e9es, des groupes et des entreprises d\u00e9passant une certaine taille font l\u2019objet d\u2019un audit ordinaire (CO 727). L\u2019\u00e9tablissement de ces comptes annuels et consolid\u00e9s se fait selon des normes \u00e9tablies, ce qui garantit la transparence, la comparabilit\u00e9 et la confiance des investisseurs. Dans le domaine non financier, qui est implicitement consid\u00e9r\u00e9 comme un risque financier, un ensemble de r\u00e8gles coh\u00e9rent est encore en cours d\u2019\u00e9laboration.<\/h5>\n

De nombreuses d\u00e9cisions dans la comptabilit\u00e9 financi\u00e8re seraient sujettes \u00e0 une certaine subjectivit\u00e9 en l\u2019absence de r\u00e8gles contraignantes. Heureusement, de telles r\u00e8gles existent et visent \u00e0 rendre les r\u00e9sultats financiers compr\u00e9hensibles et comparables. En Suisse, en plus du Code des obligations (CO), nous connaissons surtout le Swiss GAAP FER pour les entreprises actives au niveau national et les IFRS pour les entreprises \u00e0 vocation internationale. Ces normes obligatoires ne sont pas seulement dans l\u2019int\u00e9r\u00eat des investisseurs, mais aussi des entreprises, car elles fournissent une base reconnue pour \u00e9valuer la performance financi\u00e8re.<\/p>\n

L\u2019organe de r\u00e9vision ne se contente pas de v\u00e9rifier les chiffres financiers de mani\u00e8re isol\u00e9e, mais \u00e9value \u00e9galement le processus qui les a produits. Ainsi, le CO exige la mise en place d\u2019un syst\u00e8me de contr\u00f4le interne (SCI). Bien qu\u2019aucune m\u00e9thode ne soit l\u00e9galement impos\u00e9e, les SCI suisses s\u2019alignent en pratique souvent sur le mod\u00e8le COSO. Ce n\u2019est que par la combinaison des contr\u00f4les ponctuels et des v\u00e9rifications fonctionnelles qu\u2019un r\u00e9sultat fiable et robuste peut \u00eatre garanti. La m\u00e9thode utilis\u00e9e est donc indiqu\u00e9e dans le rapport de r\u00e9vision.<\/p>\n

Ces deux niveaux \u2013 processus et performance \u2013 sont \u00e9galement pr\u00e9sents dans le reporting non financier. Dans le domaine immobilier, des standards comme GRESB ou DGNB-GiB se sont impos\u00e9s, d\u00e9finissant les \u00e9l\u00e9ments d\u2019une gestion immobili\u00e8re durable allant jusqu\u2019\u00e0 une gouvernance d\u2019entreprise globalement responsable.<\/p>\n

Du c\u00f4t\u00e9 de la performance, des standards \u00e9tablis existent \u00e9galement. Dans le domaine de l\u2019\u00e9nergie, REIDA (Real Estate Investment Data Association) est d\u00e9j\u00e0 bien ancr\u00e9 sur le march\u00e9. En ce qui concerne la performance globale en mati\u00e8re de durabilit\u00e9, plusieurs approches sont actuellement disponibles, dont la clart\u00e9 et la transparence varient parfois consid\u00e9rablement. L\u2019une d\u2019entre elles est SSREI.<\/p>\n

La vision pour l\u2019avenir est que, tout comme l\u2019on trouve aujourd\u2019hui dans les rapports financiers des formulations telles que \u00ab\u202fLes comptes consolid\u00e9s ont \u00e9t\u00e9 \u00e9tablis selon Swiss GAAP FER\u202f\u00bb, on puisse \u00e9galement lire dans les rapports de durabilit\u00e9 des entreprises immobili\u00e8res des phrases comme : \u00ab\u202fLes donn\u00e9es \u00e9nerg\u00e9tiques ont \u00e9t\u00e9 \u00e9tablies selon REIDA et l\u2019analyse du portefeuille selon xxx\u202f\u00bb. \u00c9tant donn\u00e9 que le choix de la m\u00e9thode influence fortement le r\u00e9sultat, il n\u2019est qu\u2019une question de temps avant que le secteur ne s\u2019accorde aussi sur des standards dans le domaine non financier.<\/p>\n

\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Conform\u00e9ment au droit suisse de la r\u00e9vision, les comptes annuels et consolid\u00e9s de toutes les soci\u00e9t\u00e9s cot\u00e9es, des groupes et des entreprises d\u00e9passant une certaine taille font l\u2019objet d\u2019un audit ordinaire (CO 727). L\u2019\u00e9tablissement de ces comptes annuels et consolid\u00e9s se fait selon des normes \u00e9tablies, ce qui garantit la transparence, la comparabilit\u00e9 et la…<\/p>\n","protected":false},"author":5,"featured_media":13446,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-13494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nRapport financier et non financier \u2013 une mise en perspective - SSREI<\/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:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rapport financier et non financier \u2013 une mise en perspective - SSREI\" \/>\n<meta property=\"og:description\" content=\"Conform\u00e9ment au droit suisse de la r\u00e9vision, les comptes annuels et consolid\u00e9s de toutes les soci\u00e9t\u00e9s cot\u00e9es, des groupes et des entreprises d\u00e9passant une certaine taille font l\u2019objet d\u2019un audit ordinaire (CO 727). L\u2019\u00e9tablissement de ces comptes annuels et consolid\u00e9s se fait selon des normes \u00e9tablies, ce qui garantit la transparence, la comparabilit\u00e9 et la...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\" \/>\n<meta property=\"og:site_name\" content=\"SSREI\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-29T13:02:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-30T13:44:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ssrei.ch\/wp-content\/uploads\/2025\/04\/shutterstock_2285412737.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"625\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Elodie Gadola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elodie Gadola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\"},\"author\":{\"name\":\"Elodie Gadola\",\"@id\":\"https:\/\/ssrei.ch\/#\/schema\/person\/7b00af919b1c488cf92a41df137eb49f\"},\"headline\":\"Rapport financier et non financier \u2013 une mise en perspective\",\"datePublished\":\"2025-04-29T13:02:55+00:00\",\"dateModified\":\"2025-04-30T13:44:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\"},\"wordCount\":531,\"image\":{\"@id\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ssrei.ch\/wp-content\/uploads\/2025\/04\/shutterstock_2285412737.jpg\",\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\",\"url\":\"https:\/\/ssrei.ch\/fr\/reporting-financier-et-non-financier-une-mise-en-perspective\/\",\"name\":\"Rapport financier et non financier \u2013 une mise en perspective - 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