{"id":30752,"date":"2026-10-19T10:07:58","date_gmt":"2026-10-19T09:07:58","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=30752"},"modified":"2026-10-19T10:08:09","modified_gmt":"2026-10-19T09:08:09","slug":"panorama-de-la-gouvernance-2026","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/panorama-de-la-gouvernance-2026\/","title":{"rendered":"Panorama de la Gouvernance 2026 : de nouvelles comp\u00e9tences pour des conseils plus responsables"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"30752\" class=\"elementor elementor-30752\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46bc3f54 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"46bc3f54\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfd39d elementor-widget elementor-widget-text-editor\" data-id=\"1bfd39d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Face \u00e0 l\u2019acc\u00e9l\u00e9ration des transformations technologiques, aux tensions g\u00e9opolitiques et \u00e0 l\u2019\u00e9volution des exigences de transparence, les conseils d\u2019administration doivent adapter leurs comp\u00e9tences et renforcer leur capacit\u00e9 d\u2019anticipation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c191bcd elementor-widget elementor-widget-text-editor\" data-id=\"c191bcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour sa <a href=\"https:\/\/event.webcasts.com\/viewer\/event.jsp?ei=1773383&amp;tp_key=990ebee07d\">24e \u00e9dition, le Panorama de la Gouvernance<\/a>, r\u00e9alis\u00e9 par EY et Labrador Transparency, s\u2019appuie sur l\u2019analyse de plus de 150 000 informations publiques pour d\u00e9crypter l\u2019\u00e9volution des pratiques des entreprises du SBF 120. Elle met en lumi\u00e8re une \u00e9volution progressive des profils d\u2019administrateurs, des politiques de r\u00e9mun\u00e9ration et des dispositifs de contr\u00f4le.\u00a0<\/p>\t\t\t\t\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-0a7e728 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"0a7e728\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bfae30 elementor-widget elementor-widget-heading\" data-id=\"8bfae30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le Panorama de la Gouvernance 2026 en 4 chiffres cl\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b8a21 elementor-widget elementor-widget-text-editor\" data-id=\"c5b8a21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tParmi les 120 entreprises analys\u00e9es :\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45122a6 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"45122a6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-332eb97 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"332eb97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">disposent d\u2019au moins un administrateur ayant des comp\u00e9tences digitales<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"69\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-594a005 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"594a005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">int\u00e8grent des crit\u00e8res ESG dans la r\u00e9mun\u00e9ration variable de leurs dirigeants<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"95\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a78ff5e elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"a78ff5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">mentionnent l\u2019intelligence artificielle dans leur strat\u00e9gie ou leur mod\u00e8le d\u2019affaires<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"90\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c490469 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"c490469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">publient des informations sur les incidents ou les m\u00e9canismes d\u2019alerte li\u00e9s \u00e0 l\u2019IA<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"9\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7408d0a elementor-widget elementor-widget-text-editor\" data-id=\"7408d0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ces r\u00e9sultats illustrent une gouvernance qui s\u2019adapte progressivement aux transformations de l\u2019entreprise, mais dont certains dispositifs restent \u00e0 structurer, notamment en mati\u00e8re d\u2019intelligence artificielle et de ma\u00eetrise des risques.<\/p>\t\t\t\t\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-7d91574 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"7d91574\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c751438 elementor-widget elementor-widget-heading\" data-id=\"c751438\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Des conseils d'administration qui \u00e9largissent leurs comp\u00e9tences<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32526c5 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"32526c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-280dca0 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"280dca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">des conseils du SBF 120 disposent de comp\u00e9tences num\u00e9riques<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"69\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4b2fa elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"ca4b2fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">des entreprises d\u00e9clarent avoir mis en place des programmes de formation continue pour leur conseil<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"88\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f18853b elementor-widget elementor-widget-text-editor\" data-id=\"f18853b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Les comp\u00e9tences financi\u00e8res et sectorielles restent centrales au sein des conseils d\u2019administration. Mais les expertises li\u00e9es au num\u00e9rique, \u00e0 l\u2019innovation et \u00e0 l\u2019intelligence artificielle progressent. En 2026, 69 % des conseils du SBF 120 disposent de comp\u00e9tences num\u00e9riques, contre 53 % un an plus t\u00f4t.<\/p><p>Cette \u00e9volution se traduit aussi dans les formations des administrateurs. La durabilit\u00e9 reste le premier th\u00e8me abord\u00e9, tandis que les sujets technologiques, digitaux, li\u00e9s \u00e0 l\u2019IA et \u00e0 la cybers\u00e9curit\u00e9 repr\u00e9sentent 33 % des th\u00e8mes de formation recens\u00e9s.<\/p>\t\t\t\t\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-9d4b32d e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"9d4b32d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42d1b72 elementor-widget elementor-widget-heading\" data-id=\"42d1b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Des engagements ESG \u00e0 leur traduction concr\u00e8te<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3c22d5 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"a3c22d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bae3baf elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"bae3baf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">des entreprises int\u00e8grent des objectifs ESG dans la r\u00e9mun\u00e9ration variable des dirigeants<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"95\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fcffd6 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"7fcffd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">int\u00e8grent des crit\u00e8res ESG dans leurs dispositifs de r\u00e9mun\u00e9ration annuelle et de long terme<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"91\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e3f23b elementor-widget elementor-widget-text-editor\" data-id=\"2e3f23b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">L\u2019int\u00e9gration des crit\u00e8res ESG dans la r\u00e9mun\u00e9ration des dirigeants est d\u00e9sormais largement r\u00e9pandue. 95 % des entreprises \u00e9tudi\u00e9es les int\u00e8grent dans la r\u00e9mun\u00e9ration variable, et 91 % les prennent en compte \u00e0 la fois dans les dispositifs annuels et de long terme.<\/p><p>L\u2019enjeu \u00e9volue toutefois. Il ne s\u2019agit plus seulement d\u2019int\u00e9grer ces crit\u00e8res, mais de s\u2019assurer qu\u2019ils sont coh\u00e9rents avec la strat\u00e9gie de l\u2019entreprise, mesurables et associ\u00e9s \u00e0 une performance r\u00e9elle. L\u2019\u00e9tude souligne notamment l\u2019importance des crit\u00e8res quantitatifs, qui repr\u00e9sentent 54 % des crit\u00e8res ESG recens\u00e9s.<\/p>\t\t\t\t\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-7378cd5 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"7378cd5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdf0c28 elementor-widget elementor-widget-heading\" data-id=\"cdf0c28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">L\u2019IA <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">s\u2019installe <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">dans <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">les <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">strat\u00e9gies, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mais <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sa <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">gouvernance <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reste <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00e0 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">structurer<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-497e3c6 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"497e3c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17fa455 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"17fa455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">des entreprises mentionnent l\u2019IA dans leur strat\u00e9gie ou leur mod\u00e8le d\u2019affaires<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"90\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8bcdb elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"1d8bcdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">pr\u00e9sentent des cas d\u2019usage de l\u2019intelligence artificielle<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"84\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cde6b0e elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"cde6b0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">d\u00e9crivent une instance de pilotage de l\u2019IA au niveau ex\u00e9cutif<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"58\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f45809 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"4f45809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">publient des informations sur les incidents li\u00e9s \u00e0 l\u2019IA ou les m\u00e9canismes d\u2019alerte associ\u00e9s<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"9\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04b0d46 elementor-widget elementor-widget-text-editor\" data-id=\"04b0d46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">L\u2019intelligence artificielle occupe une place croissante dans les discours strat\u00e9giques des entreprises. 90 % des soci\u00e9t\u00e9s du panel la mentionnent dans leur strat\u00e9gie ou leur mod\u00e8le d\u2019affaires, et 84 % publient des cas d\u2019usage ou des illustrations op\u00e9rationnelles.<\/p><p class=\"isSelectedEnd\">Mais cette adoption ne s\u2019accompagne pas encore partout d\u2019une gouvernance formalis\u00e9e. Si 58 % des entreprises d\u00e9crivent une instance ex\u00e9cutive de pilotage, seules 22 % identifient un comit\u00e9 du Conseil comp\u00e9tent sur le sujet. Par ailleurs, 9 % publient des informations sur les incidents ou les m\u00e9canismes d\u2019alerte li\u00e9s \u00e0 l\u2019IA.<\/p><p>Le m\u00eame enjeu se retrouve dans les dispositifs d\u2019alerte \u00e9thique et de conformit\u00e9. Si 88 % des entreprises font remonter les alertes et les r\u00e9sultats des investigations aux instances de gouvernance, seules 67 % publient des \u00e9l\u00e9ments sur la mesure de leur efficacit\u00e9.<\/p>\t\t\t\t\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-31bdcf2 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"31bdcf2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8b59a9 elementor-widget elementor-widget-heading\" data-id=\"f8b59a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Des <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">dispositifs <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">d\u2019alerte <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00e9thique <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">dont <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">l\u2019efficacit\u00e9 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">doit <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00eatre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mieux <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">document\u00e9e<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34ecfb0 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"34ecfb0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83f3b0a elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"83f3b0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">des entreprises d\u00e9crivent leur dispositif d\u2019alerte<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"97\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d31a17a elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"d31a17a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">rendent compte aux instances de gouvernance des alertes re\u00e7ues et des r\u00e9sultats des enqu\u00eates<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"88\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a607294 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"a607294\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">communiquent sur le volume d\u2019alertes re\u00e7ues<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"78\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2500429 elementor-widget__width-initial elementor-widget elementor-widget-counter\" data-id=\"2500429\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<p class=\"elementor-counter-title\">publient des \u00e9l\u00e9ments sur la mesure de l\u2019efficacit\u00e9 de leur dispositif<\/p>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"\" data-to-value=\"67\" data-from-value=\"0\" data-delimiter=\" \">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a83c1e elementor-widget elementor-widget-text-editor\" data-id=\"0a83c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Les dispositifs d\u2019alerte \u00e9thique sont d\u00e9sormais largement d\u00e9crits par les entreprises du SBF 120. Au-del\u00e0 de la pr\u00e9sentation du m\u00e9canisme, les entreprises communiquent de plus en plus sur son fonctionnement : 88 % rendent compte aux instances de gouvernance des alertes re\u00e7ues et des r\u00e9sultats des enqu\u00eates, soit une progression de 20 points en deux ans.<\/p><p>La transparence sur l\u2019efficacit\u00e9 de ces dispositifs reste toutefois un axe de progression. Si 67 % des entreprises publient des \u00e9l\u00e9ments sur sa mesure, l\u2019enjeu est aussi de mieux rendre compte de la mani\u00e8re dont les alertes sont trait\u00e9es et dont les dispositifs sont \u00e9valu\u00e9s.<\/p>\t\t\t\t\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-109ef81 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"109ef81\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48a49f8 elementor-widget elementor-widget-heading\" data-id=\"48a49f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perspectives 2027, quelles \u00e9volutions anticiper ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e300c93 elementor-widget elementor-widget-n-accordion\" data-id=\"e300c93\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2380\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2380\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Intelligence artificielle <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2380\" class=\"elementor-element elementor-element-886506a e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"886506a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2380\" class=\"elementor-element elementor-element-045bed2 e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"045bed2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2271686 elementor-widget elementor-widget-text-editor\" data-id=\"2271686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Une transparence attendue sur les responsabilit\u00e9s, les usages, les risques, les contr\u00f4les et le reporting aux instances.<\/p>\t\t\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2381\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2381\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Composition des conseils <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2381\" class=\"elementor-element elementor-element-9415c8d e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"9415c8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2381\" class=\"elementor-element elementor-element-a471b64 e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"a471b64\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec01f28 elementor-widget elementor-widget-text-editor\" data-id=\"ec01f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Une explication plus pr\u00e9cise des crit\u00e8res de nomination, de la diversit\u00e9 des profils et de l\u2019ad\u00e9quation des comp\u00e9tences aux transformations.<\/p>\t\t\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2382\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2382\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Performance financi\u00e8re <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2382\" class=\"elementor-element elementor-element-52aad6e e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"52aad6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2382\" class=\"elementor-element elementor-element-c30dfe8 e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"c30dfe8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe76c4d elementor-widget elementor-widget-text-editor\" data-id=\"fe76c4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">IFRS 18 imposera une pr\u00e9sentation plus structur\u00e9e de la performance financi\u00e8re, une transparence accrue sur les indicateurs d\u00e9finis par le management et de nouveaux principes d\u2019agr\u00e9gation et de d\u00e9sagr\u00e9gation.<\/p>\t\t\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2383\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2383\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> R\u00e9mun\u00e9ration <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2383\" class=\"elementor-element elementor-element-ba7b172 e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"ba7b172\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2383\" class=\"elementor-element elementor-element-91f1ba7 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"91f1ba7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f45b6b8 elementor-widget elementor-widget-text-editor\" data-id=\"f45b6b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Le passage de la publication d\u2019indicateurs agr\u00e9g\u00e9s \u00e0 la capacit\u00e9 de d\u00e9tecter, justifier et corriger les \u00e9carts.<\/p>\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2384\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2384\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> ESG <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2384\" class=\"elementor-element elementor-element-5544cbd e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"5544cbd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2384\" class=\"elementor-element elementor-element-b243a86 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"b243a86\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47addb4 elementor-widget elementor-widget-text-editor\" data-id=\"47addb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Une mont\u00e9e en comp\u00e9tence sur les sujets ESG, en particulier sur les sujets climat ou de conformit\u00e9 r\u00e9glementaire.<\/p>\t\t\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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2385\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2385\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Compliance <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"far fa-arrow-down\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"far fa-arrow-up\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2385\" class=\"elementor-element elementor-element-d847f19 e-ecs-flex e-flex e-con-boxed e-con e-child\" data-id=\"d847f19\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2385\" class=\"elementor-element elementor-element-e579b5c e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"e579b5c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f339c6b elementor-widget elementor-widget-text-editor\" data-id=\"f339c6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Une d\u00e9monstration plus compl\u00e8te de la couverture du plan, de sa supervision et de l\u2019efficacit\u00e9 des mesures mises en \u0153uvre.<\/p>\t\t\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\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\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-0d106b4 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"0d106b4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f0d9490 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"f0d9490\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9e6ef elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3c9e6ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"12\" viewBox=\"0 0 13 12\" fill=\"none\"><circle cx=\"6.35107\" cy=\"6\" r=\"6\" fill=\"url(#paint0_linear_12050_5252)\"><\/circle><defs><linearGradient 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data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Retrouvez l\u2019int\u00e9gralit\u00e9 des <strong class=\"font-dark\">donn\u00e9es<\/strong>, <strong class=\"font-dark\">analyses et t\u00e9moignages <\/strong>dans le Panorama de la Gouvernance 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb1bdf8 elementor-widget elementor-widget-image\" data-id=\"bb1bdf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"454\" src=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/10\/screenshot-2026-10-13-a-15.25.50-1024x581.jpg\" class=\"attachment-large size-large wp-image-30819\" alt=\"Couverture Panorama de la Gouvernance\" srcset=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/10\/screenshot-2026-10-13-a-15.25.50-1024x581.jpg 1024w, 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elementor-widget-html\" data-id=\"34f4bb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    portalId: \"26282136\",\n    formId: \"b9d2bf7e-6179-40d6-85bf-0c83fbc0bf57\",\n    region: \"eu1\"\n  });\n<\/script>\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","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir de l&rsquo;analyse du CAC 40 et du SBF 120, le Panorama de la Gouvernance 2026 met en lumi\u00e8re les \u00e9volutions des pratiques et les nouvelles priorit\u00e9s des conseils d\u2019administration.<\/p>\n","protected":false},"author":32,"featured_media":30830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[188,173,172],"tags":[71,83,85,178],"class_list":["post-30752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donnees-finance-esg","category-esg-durabilite","category-reporting-financier","tag-compliance","tag-intelligence-artificielle","tag-ia","tag-panorama-de-la-gouvernance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panorama de la Gouvernance 2026 : de nouvelles comp\u00e9tences pour des conseils plus responsables | Labrador Transparency<\/title>\n<meta name=\"description\" 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