{"id":19,"date":"2023-10-13T15:02:19","date_gmt":"2023-10-13T13:02:19","guid":{"rendered":"https:\/\/cogeres.com\/?page_id=19"},"modified":"2024-08-21T10:25:30","modified_gmt":"2024-08-21T08:25:30","slug":"publications","status":"publish","type":"page","link":"https:\/\/cogeres.com\/index.php\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19\" class=\"elementor elementor-19\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35c8d9a e-flex e-con-boxed e-con e-parent\" data-id=\"35c8d9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c2f54a6 e-con-full e-flex e-con e-child\" data-id=\"c2f54a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c812920 elementor-widget elementor-widget-heading\" data-id=\"c812920\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e056fc e-flex e-con-boxed e-con e-parent\" data-id=\"6e056fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd1a2db elementor-posts--align-center elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"cd1a2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:27,&quot;sizes&quot;:[]},&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1900 post type-post status-publish format-standard has-post-thumbnail hentry category-non-classe\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/cogeres.com\/index.php\/2024\/08\/14\/dividendes-fictifs-les-directions-financieres-et-les-commissaires-aux-comptes-en-premiere-ligne\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/close-up-coins-table-300x200.jpg\" class=\"attachment-medium size-medium wp-image-1901\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/close-up-coins-table-300x200.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/close-up-coins-table-768x512.jpg 768w, https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/close-up-coins-table.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/cogeres.com\/index.php\/2024\/08\/14\/dividendes-fictifs-les-directions-financieres-et-les-commissaires-aux-comptes-en-premiere-ligne\/\" >\n\t\t\t\tDividendes fictifs : les directions financi\u00e8res et les commissaires aux comptes en premi\u00e8re ligne\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Ecrite en collaboration avec l&rsquo;Observatoire finance-climat-biodiversit\u00e9, cette tribune pr\u00e9sente les cons\u00e9quences de la fin des quotas gratuits \u00e0 partir du 1er janvier 2026. \u00a0 Cliquez ici<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/cogeres.com\/index.php\/2024\/08\/14\/dividendes-fictifs-les-directions-financieres-et-les-commissaires-aux-comptes-en-premiere-ligne\/\" aria-label=\"En savoir plus sur Dividendes fictifs : les directions financi\u00e8res et les commissaires aux comptes en premi\u00e8re ligne\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t14 ao\u00fbt 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1650 post type-post status-publish format-standard has-post-thumbnail hentry category-non-classe\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/cogeres.com\/index.php\/2023\/10\/01\/https-cogeres-com-wp-content-uploads-2024-09-tribune-principale-collectif-metamorphose-nov-23-pdf\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/10\/businessperson-s-hand-signing-contract-wooden-desk-300x200.jpg\" class=\"attachment-medium size-medium wp-image-1930\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/10\/businessperson-s-hand-signing-contract-wooden-desk-300x200.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/10\/businessperson-s-hand-signing-contract-wooden-desk-768x512.jpg 768w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/10\/businessperson-s-hand-signing-contract-wooden-desk.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/cogeres.com\/index.php\/2023\/10\/01\/https-cogeres-com-wp-content-uploads-2024-09-tribune-principale-collectif-metamorphose-nov-23-pdf\/\" >\n\t\t\t\tStress test climatique du CAC 40\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>La pr\u00e9sente \u00e9tude vise \u00e0 tester la r\u00e9sistance de la valeur des actifs des entreprises du Cac 40 \u00e0 la prise en compte du co\u00fbt du carbone dans l\u2019\u00e9valuation des tests de d\u00e9pr\u00e9ciation de leurs actifs. S\u2019appuyant sur les donn\u00e9es issues des Documents d\u2019Enregistrement Universel des soci\u00e9t\u00e9s, elle analyse la r\u00e9sistance des soci\u00e9t\u00e9s du panel aux variations des 3 variables suivantes : Valeur du carbone entre 2023 et 2030 Taux d\u2019actualisation P\u00e9rim\u00e8tre des \u00e9missions retenu (% Scope 3) En reproduisant la m\u00e9thode des tests de d\u00e9pr\u00e9ciation d\u2019actifs issues de normes comptables prescriptives, elle permet de mesurer l\u2019impact des d\u00e9pr\u00e9ciations futures sur le panel d\u2019entreprises \u00e9tudi\u00e9es. L\u2019\u00e9tude vise \u00e9galement \u00e0 formuler des recommandations aux entreprises, aux commissaires aux comptes et aux<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/cogeres.com\/index.php\/2023\/10\/01\/https-cogeres-com-wp-content-uploads-2024-09-tribune-principale-collectif-metamorphose-nov-23-pdf\/\" aria-label=\"En savoir plus sur Stress test climatique du CAC 40\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t1 octobre 2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1909 post type-post status-publish format-standard has-post-thumbnail hentry category-non-classe\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/cogeres.com\/index.php\/2023\/07\/06\/conference-de-presse-du-6-juillet-2023-les-dividendes-fictifs-de-totalenergies\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/journalism-interview-news-outdoors-300x200.jpg\" class=\"attachment-medium size-medium wp-image-1910\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/journalism-interview-news-outdoors-300x200.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/journalism-interview-news-outdoors-768x512.jpg 768w, https:\/\/cogeres.com\/wp-content\/uploads\/2024\/08\/journalism-interview-news-outdoors.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/cogeres.com\/index.php\/2023\/07\/06\/conference-de-presse-du-6-juillet-2023-les-dividendes-fictifs-de-totalenergies\/\" >\n\t\t\t\tConf\u00e9rence de presse du 6 juillet 2023 : les dividendes fictifs de TotalEnergies\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Pr\u00e9sentation de l&rsquo;argumentaire du collectif d&rsquo;actionnaires M\u00e9tamorphose relatif \u00e0 la demande d&rsquo;annulation de la r\u00e9solution N\u00b03 d&rsquo;affectation du r\u00e9sultat Cliquez ici<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/cogeres.com\/index.php\/2023\/07\/06\/conference-de-presse-du-6-juillet-2023-les-dividendes-fictifs-de-totalenergies\/\" aria-label=\"En savoir plus sur Conf\u00e9rence de presse du 6 juillet 2023 : les dividendes fictifs de TotalEnergies\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t6 juillet 2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1cfa3e9 e-flex e-con-boxed e-con e-parent\" data-id=\"1cfa3e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-38a596d e-con-full e-flex e-con e-child\" data-id=\"38a596d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-047abc1 e-con-full e-flex e-con e-child\" data-id=\"047abc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-591921c elementor-widget elementor-widget-heading\" data-id=\"591921c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stress Test climatique des entreprises du CAC 40<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b3aa25 e-flex e-con-boxed e-con e-parent\" data-id=\"6b3aa25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a87c1c1 e-con-full e-flex e-con e-child\" data-id=\"a87c1c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-294bdb5 elementor-widget elementor-widget-text-editor\" data-id=\"294bdb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La pr\u00e9sente \u00e9tude vise \u00e0 <strong>tester la r\u00e9sistance de la valeur des actifs des entreprises du CAC 40\u00a0 \u00e0 la prise en compte du co\u00fbt du carbone dans l\u2019\u00e9valuation des tests de d\u00e9pr\u00e9ciation de leurs actifs<\/strong>. S\u2019appuyant sur les donn\u00e9es issues des Documents d\u2019Enregistrement Universel des soci\u00e9t\u00e9s, elle analyse la r\u00e9sistance des soci\u00e9t\u00e9s du panel aux variations des 3 variables suivantes :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6ad88b e-con-full e-flex e-con e-child\" data-id=\"c6ad88b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:1277,&quot;url&quot;:&quot;https:\\\/\\\/cogeres.com\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/Fond-bourse-cac40.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t<div class=\"elementor-element elementor-element-e12f109 e-con-full e-flex e-con e-child\" data-id=\"e12f109\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f67314d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f67314d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Valeur du carbone entre 2023 et 2030<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taux d'actualisation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">P\u00e9rim\u00e8tre des \u00e9missions retenues (% scope 3)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c643949 e-con-full e-flex e-con e-child\" data-id=\"c643949\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ebf800 elementor-widget elementor-widget-image\" data-id=\"3ebf800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Carbone.jpg\" class=\"attachment-large size-large wp-image-1259\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Carbone.jpg 850w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Carbone-300x300.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Carbone-150x150.jpg 150w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Carbone-768x768.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e19e936 e-con-full e-flex e-con e-child\" data-id=\"e19e936\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5bd9d5 elementor-widget elementor-widget-text-editor\" data-id=\"a5bd9d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En reproduisant la m\u00e9thode des tests de d\u00e9pr\u00e9ciation d\u2019actifs <strong>issues de normes comptables prescriptives<\/strong>, elle permet de mesurer l\u2019impact des d\u00e9pr\u00e9ciations futures sur le panel d\u2019entreprises \u00e9tudi\u00e9es.<\/p><p>L\u2019\u00e9tude vise \u00e9galement \u00e0 formuler des recommandations aux entreprises, aux commissaires aux comptes et aux investisseurs sur la <strong>n\u00e9cessaire prise en compte des risques climatiques dans l\u2019\u00e9valuation de la juste valeur des actifs<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5975ec9 e-con-full e-flex e-con e-child\" data-id=\"5975ec9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4e4143 elementor-widget elementor-widget-heading\" data-id=\"b4e4143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Acc\u00e9dez au rapport annuel \u00ab\u00a0Stress test climatique du Cac 40 \u2013 Exercice 2022\u00a0\u00bb\u00a0<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5d265 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1b5d265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Rapport-annuel-2022-Stress-tests-climatiques-du-Cac-40-1ere-edition-V2.71.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Cliquez ici<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19f0efe e-flex e-con-boxed e-con e-parent\" data-id=\"19f0efe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b60eda1 e-con-full e-flex e-con e-child\" data-id=\"b60eda1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-958564a e-con-full e-flex e-con e-child\" data-id=\"958564a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cc859d elementor-widget elementor-widget-heading\" data-id=\"0cc859d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Identification et pr\u00e9vention des actifs \u00e9chou\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f0c9446 e-flex e-con-boxed e-con e-parent\" data-id=\"f0c9446\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b8b6468 e-con-full e-flex e-con e-child\" data-id=\"b8b6468\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e3eaa elementor-widget elementor-widget-text-editor\" data-id=\"a7e3eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Actionnaires pour le climat exerce une veille active sur les actifs \u00e9chou\u00e9s du fait du climat.<\/p><p>Aussi appel\u00e9s \u00ab\u00a0<em>stranded assets\u00a0<\/em>\u00bb en anglais, les actifs \u00e9chou\u00e9s sont des <strong>actifs physiques et financiers dont la valeur diminue pr\u00e9matur\u00e9ment en raison de la transition bas carbone, et doivent \u00eatre \u00ab\u00a0radi\u00e9s\u00a0\u00bb partiellement ou totalement du bilan de l\u2019entreprise.<\/strong><\/p><p>Plusieurs facteurs peuvent conduire \u00e0 la d\u00e9valorisation des actifs, le plus souvent <strong>li\u00e9s au risque de transition <\/strong>: limitations des \u00e9missions de CO2 issues de nouvelles r\u00e9glementations (march\u00e9 carbone, taxation du carbone, etc.), normes environnementales, investissements contraints de d\u00e9carbonation, changement de la demande \u2026 ou au <strong>risque physique <\/strong>(mat\u00e9rialisation d\u2019\u00e9v\u00e9nements climatiques extr\u00eames entra\u00eenant la destruction de capital).<\/p><p>Jusqu\u2019\u00e0 pr\u00e9sent, le d\u00e9bat s\u2019est surtout concentr\u00e9 sur les soci\u00e9t\u00e9s d&rsquo;extraction de p\u00e9trole, de gaz et de charbon; toutefois, <strong>tous les secteurs \u00e0 forte intensit\u00e9 carbone ou ceux utilisant les \u00e9nergies fossiles comme intrant<\/strong> (secteur a\u00e9rien, maritime, etc.) <strong>sont \u00e9galement particuli\u00e8rement concern\u00e9s<\/strong>.<\/p><p>Les exemples d\u2019actifs \u00e9chou\u00e9s sont difficiles \u00e0 recenser car les entreprises communiquent peu sur le d\u00e9tail de ces d\u00e9pr\u00e9ciations consid\u00e9rant, \u00e0 juste titre, qu\u2019elles enverraient un signal n\u00e9gatif aux march\u00e9s financiers; il convient donc d\u2019analyser le d\u00e9tail de leurs rapports financiers annuels pour les identifier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8de4f4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b8de4f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db8b490 e-con-full e-flex e-con e-child\" data-id=\"db8b490\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7d64d07 e-con-full e-flex e-con e-child\" data-id=\"7d64d07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2138bd0 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"2138bd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"570\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-1024x729.jpg\" class=\"attachment-large size-large wp-image-1293\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-1024x729.jpg 1024w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-300x213.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-768x547.jpg 768w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-1536x1093.jpg 1536w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/bitume-2048x1457.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e02f631 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e02f631\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-337f61f elementor-widget elementor-widget-heading\" data-id=\"337f61f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple 1.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbdc359 elementor-widget elementor-widget-heading\" data-id=\"cbdc359\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9pr\u00e9ciation d\u2019actifs p\u00e9troliers de sables bitumineux canadiens de TotalEnergies pour 7,9 milliards de dollars<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96418d7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"96418d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>En 2020, TotalEnergies a annonc\u00e9 la d\u00e9pr\u00e9ciation de ses actifs canadiens de sables bitumineux \u00e0 tr\u00e8s forte intensit\u00e9 carbone, pour une valeur de 7,9 milliards de dollars. Il ne fait aucun doute aujourd\u2019hui que cette d\u00e9pr\u00e9ciation avait deux origines : (i) des difficult\u00e9s d\u2019exploitation entra\u00eenant un co\u00fbt d\u2019extraction sup\u00e9rieur aux pr\u00e9visions,\u00a0 (ii) une intensit\u00e9 carbone des sables bitumineux incompatible avec l\u2019engagement \u00ab\u00a0Net Z\u00e9ro Emission\u00a0\u00bb que la soci\u00e9t\u00e9 avait prise en mai 2020. Par ailleurs, l\u2019instauration d\u2019un <\/em><a href=\"https:\/\/www.canada.ca\/en\/environment-climate-change\/services\/climate-change\/pricing-pollution-how-it-will-work\/carbon-pollution-pricing-federal-benchmark-information\/federal-benchmark-2023-2030.html\"><em>syst\u00e8me de tarification du carbone par l\u2019Etat f\u00e9d\u00e9ral canadien<\/em><\/a><em> allait peser fortement sur la rentabilit\u00e9 de ces actifs.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aea270b e-con-full e-flex e-con e-child\" data-id=\"aea270b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd143a7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fd143a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba73c74 e-con-full e-flex e-con e-child\" data-id=\"ba73c74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-36309a3 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"36309a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0a5630 elementor-widget elementor-widget-heading\" data-id=\"e0a5630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple 2.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91c1cbb elementor-widget elementor-widget-heading\" data-id=\"91c1cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9pr\u00e9ciation d\u2019engrais azot\u00e9s Yara France suite \u00e0 promulgation de la loi climat et r\u00e9silience<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-311e99d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"311e99d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>La loi climat et r\u00e9silience du 24 ao\u00fbt 2021 pr\u00e9voit une trajectoire de r\u00e9duction des \u00e9missions de protoxyde d\u2019azote de -15% en 2030 vs 2015. Le producteur d\u2019engrais azot\u00e9s Yara France indique dans son rapport financier annuel au 31\/12\/2021 : \u00ab\u00a0l\u2019usine de Montoir est expos\u00e9e \u00e0 une baisse de rentabilit\u00e9 suite \u00e0 une tendance \u00e0 la r\u00e9duction des engrais azot\u00e9s\u00a0\u00bb et enregistre une provision pour d\u00e9pr\u00e9ciation d\u2019actifs de 10 985 k\u20ac pour 2021.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-480ba46 e-con-full e-flex e-con e-child\" data-id=\"480ba46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0f3d7c elementor-invisible elementor-widget elementor-widget-image\" data-id=\"a0f3d7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"566\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Engrais-azotes-1024x724.jpg\" class=\"attachment-large size-large wp-image-1303\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Engrais-azotes-1024x724.jpg 1024w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Engrais-azotes-300x212.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Engrais-azotes-768x543.jpg 768w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/Engrais-azotes.jpg 1181w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-18030dd e-con-full e-flex e-con e-child\" data-id=\"18030dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffff042 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ffff042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e4419f5 e-con-full e-flex e-con e-child\" data-id=\"e4419f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a6577d9 e-con-full e-flex e-con e-child\" data-id=\"a6577d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cc4765 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"6cc4765\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"517\" src=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/usine-eau-potable.jpg\" class=\"attachment-large size-large wp-image-1305\" alt=\"\" srcset=\"https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/usine-eau-potable.jpg 850w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/usine-eau-potable-300x194.jpg 300w, https:\/\/cogeres.com\/wp-content\/uploads\/2023\/11\/usine-eau-potable-768x496.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-974111e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"974111e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15606ee elementor-widget elementor-widget-heading\" data-id=\"15606ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple 3.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80f9f5b elementor-widget elementor-widget-heading\" data-id=\"80f9f5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9pr\u00e9ciation d\u2019actifs suite \u00e0 contamination de l\u2019eau potable par l\u2019usine Arkema de Jarrie (Is\u00e8re)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47bcc6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f47bcc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Le 31 mai 2022, un rapport de la Dr\u00e9al met en \u00e9vidence des risques chroniques dans la gestion des rejets aqueux de l\u2019Usine Arkema de Jarrie. La R\u00e9gie des eaux de Grenoble effectue un signalement au procureur de la R\u00e9publique, et le parquet de Grenoble ouvre une enqu\u00eate pr\u00e9liminaire.<\/em><\/p><p><em>Dans l\u2019arr\u00eat\u00e9 semestriel des comptes d\u2019Arkema au 30\/06\/2022, la seule provision pour d\u00e9pr\u00e9ciation d\u2019actifs corporels du groupe concerne l\u2019usine de Jarrie, pour un montant de 20 M\u20ac. M\u00eame si le rapport semestriel ne donne aucun d\u00e9tail, il est probable que les 2 \u00e9v\u00e8nements soient li\u00e9s.<\/em><\/p><p>Les derni\u00e8res \u00e9tudes d\u2019\u00e9valuation des actifs \u00e9chou\u00e9s, notamment l\u2019\u00e9tude de l\u2019AFD \u00ab\u00a0<a href=\"https:\/\/www.afd.fr\/en\/ressources\/networks-stranded-assets-case-balance-sheet-approach\">R\u00e9seaux d\u2019actifs \u00e9chou\u00e9s : arguments en faveur d\u2019une approche fond\u00e9e sur le bilan<\/a> \u00bb, confirment que pour d\u00e9velopper une \u00e9valuation compl\u00e8te des risques li\u00e9s \u00e0 une transition sobre en carbone, <strong>l&rsquo;int\u00e9gration des immobilisations physiques est une \u00e9tape n\u00e9cessaire<\/strong>. Cette \u00e9tude d\u00e9montre que l&rsquo;abandon des ressources et des technologies polluantes est susceptible de produire une \u00ab cascade d&rsquo;\u00e9chouage d&rsquo;actifs physiques \u00bb, ce qui pourrait \u00e0 son tour entra\u00eener une perte de valeur des actifs financiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Publications Stress Test climatique des entreprises du CAC 40 La pr\u00e9sente \u00e9tude vise \u00e0 tester la r\u00e9sistance de la valeur des actifs des entreprises du CAC 40\u00a0 \u00e0 la prise en compte du co\u00fbt du carbone dans l\u2019\u00e9valuation des tests de d\u00e9pr\u00e9ciation de leurs actifs. S\u2019appuyant sur les donn\u00e9es issues des Documents d\u2019Enregistrement Universel des [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-19","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publications - Cogeres<\/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:\/\/cogeres.com\/index.php\/publications\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publications - Cogeres\" \/>\n<meta property=\"og:description\" content=\"Publications Stress Test climatique des entreprises du CAC 40 La pr\u00e9sente \u00e9tude vise \u00e0 tester la r\u00e9sistance de la valeur des actifs des entreprises du CAC 40\u00a0 \u00e0 la prise en compte du co\u00fbt du carbone dans l\u2019\u00e9valuation des tests de d\u00e9pr\u00e9ciation de leurs actifs. 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