{"id":19277,"date":"2022-04-04T08:22:56","date_gmt":"2022-04-04T07:22:56","guid":{"rendered":"https:\/\/www.argonandco.com\/?post_type=article&p=19277"},"modified":"2022-04-04T09:30:42","modified_gmt":"2022-04-04T08:30:42","slug":"le-cfo-verrou-ou-catalyseur-de-la-transformation-environnementale","status":"publish","type":"article","link":"https:\/\/www.argonandco.com\/fr\/news-insights\/articles\/le-cfo-verrou-ou-catalyseur-de-la-transformation-environnementale\/","title":{"rendered":"Le CFO : verrou ou catalyseur de la transformation environnementale ?"},"content":{"rendered":"

<\/h3>\n

Thomas Huaut, CFO engag\u00e9 dans la transformation environnementale
\net Bertrand Allard, partner chez Argon & Co, livrent leur vision du CFO responsable.<\/h3>\n

Comment la prise en compte des seuls crit\u00e8res de rentabilit\u00e9 peut-elle cr\u00e9er un biais dans les d\u00e9cisions quotidiennes du CFO ?<\/strong><\/p>\n

Prenons un exemple concret. Le CFO d\u2019une entreprise de biens de consommation doit valider l\u2019\u00e9quation \u00e9conomique d\u2019une r\u00e9novation de produit destin\u00e9e \u00e0 revitaliser les ventes. Le marketing propose, \u00e0 prix de vente \u00e9quivalent, un format de packaging en plastique, dont la contenance est plus faible que la version actuelle. D\u2019un point de vue financier, la marge brute s\u2019am\u00e9liore mais d\u2019un point de vue environnemental, le ratio contenant\/contenu se d\u00e9t\u00e9riore. Si l\u2019op\u00e9ration fonctionne, la quantit\u00e9 de plastique mise sur le march\u00e9 augmentera pour le m\u00eame volume de produit vendu. Comme il revient au CFO de s\u2019assurer de la rentabilit\u00e9 de l\u2019activit\u00e9, son r\u00f4le devrait \u00eatre de d\u00e9fendre l\u2019objectif de marge quelles que soient les autres consid\u00e9rations. Milton Friedman ne disait-il pas \u00ab the social responsibility of business is to increase its profits \u00bb ?<\/p>\n

Pourquoi et comment changer d\u2019approche\u00a0?<\/strong><\/p>\n

Il est de plus en plus difficile d\u2019ignorer les voix qui appellent de leurs v\u0153ux un capitalisme se pr\u00e9occupant de toutes les parties prenantes et non plus exclusivement des actionnaires de l\u2019entreprise. Le forum de Davos1<\/sup>, Larry Fink2<\/sup> du fonds BlackRock et m\u00eame la \u00ab US roundtable \u00bb3<\/sup> se sont tous positionn\u00e9s en faveur d\u2019un capitalisme plus responsable. Le financier en entreprise, acteur essentiel de la performance \u00e9conomique, est donc \u00e0 la crois\u00e9e des chemins. S\u2019il s\u2019engage en faveur de la durabilit\u00e9, les leviers d\u2019action \u00e0 sa disposition sont multiples et son expertise constitue un atout pr\u00e9cieux pour acc\u00e9l\u00e9rer la transformation. Par exemple, consid\u00e9rons le processus budg\u00e9taire. C\u2019est pour le CFO le moyen de formaliser la construction des objectifs, de s\u2019assurer de leur coh\u00e9rence et de piloter le suivi de leur r\u00e9alisation. Ma\u00eetre de l\u2019agenda budg\u00e9taire, il est en position d\u2019int\u00e9grer et de soutenir des objectifs qui sont souvent catalogu\u00e9s \u00ab RSE \u00bb. C\u2019est typiquement le cas des objectifs de la d\u00e9carbonation dans un contexte o\u00f9 les entreprises sont appel\u00e9es \u00e0 s\u2019engager sur une trajectoire de d\u00e9carbonation align\u00e9e avec les accords de Paris […].<\/p>\n

Lire l\u2019article complet sur le site Option Finance<\/a><\/p>\n

\"\"<\/a><\/h3>\n

T\u00e9l\u00e9charger l\u2019article en pdf<\/a><\/p>\n

D\u00e9couvrir notre offre Finance<\/a><\/p>\n","protected":false},"featured_media":19300,"template":"","categories":[],"class_list":["post-19277","article","type-article","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nLe CFO : verrou ou catalyseur de la transformation environnementale ? - Argon & Co<\/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:\/\/www.argonandco.com\/fr\/news-insights\/articles\/le-cfo-verrou-ou-catalyseur-de-la-transformation-environnementale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le CFO : verrou ou catalyseur de la transformation environnementale ? - Argon & Co\" \/>\n<meta property=\"og:description\" content=\"Thomas Huaut, CFO engag\u00e9 dans la transformation environnementale et Bertrand Allard, partner chez Argon & Co, livrent leur vision du CFO responsable. 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