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<h1 class="cmp-hero-csi__title">
Communication ESG : les attentes du marché, du CAC 40 aux Small & Mid Caps
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Entre socle réglementaire commun et niveaux de maturité contrastés, la communication ESG devient un levier de crédibilité, de différenciation et de dialogue avec les investisseurs.
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<h2 style=" text-align: justify;">L’essentiel</h2><p style=" text-align: justify;"><strong>La communication ESG change de dimension. Pour les sociétés du CAC 40 comme pour les Small & Mid Caps, l’entrée en vigueur de la CSRD a instauré un cadre de reporting ESG plus structuré, plus transparent et plus comparable.</strong></p><p style=" text-align: justify;"><strong>Nos deux études consacrées à la communication ESG du CAC40 et des Small & Mid Caps montrent toutefois que la conformité réglementaire ne suffit plus. Les investisseurs, analystes financiers et autres parties prenantes attendent une information ESG claire, cohérente et directement reliée à la stratégie, au modèle d’affaires et à la création de valeur.</strong></p>
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<p style=" text-align: justify;"><strong>Envie d’aller plus loin ? Téléchargez l’étude complète pour découvrir les attentes du marché, du CAC40 et des Small & Mid Caps.</strong></p>
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<h2>CAC 40</h2><p style=" text-align: justify;">Les entreprises les plus avancées utilisent déjà la communication ESG comme un véritable levier de différenciation. ESG databooks, rapports dédiés, contenus enrichis ou roadshows ESG témoignent d’une volonté d’aller au-delà des exigences réglementaires.</p><h2>Small & Mid Caps</h2><p style=" text-align: justify;">La dynamique de structuration est également engagée. Les pratiques progressent rapidement, même si elles demeurent plus hétérogènes et parfois en décalage avec les attentes du marché. Les investisseurs privilégient avant tout une information ESG proportionnée, stable, comparable et exploitable dans leurs analyses.</p><p style=" text-align: justify;">Dans les deux univers, un constat s’impose : l’ESG n’est plus un simple exercice de reporting extra-financier. <strong>Il constitue aujourd’hui un indicateur de qualité de la gouvernance, de maîtrise des risques et de capacité à dialoguer avec le marché.</strong></p>
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<h2>Cinq enseignements clés</h2>
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<span class="cmp-accordion__title">1. La CSRD structure les pratiques, sans effacer le besoin de différenciation</span>
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<p style=" text-align: justify;">La directive CSRD a renforcé la transparence et la comparabilité des informations ESG publiées par les entreprises.</p><p style=" text-align: justify;">Pour les sociétés du CAC 40, l’enjeu consiste désormais à dépasser la conformité afin de transformer l’ESG en avantage compétitif durable. Pour les Small & Mid Caps, la réglementation a permis d’établir un socle commun de communication ESG, sans pour autant homogénéiser la qualité des contenus ni leur intégration dans la stratégie d’entreprise.</p>
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<span class="cmp-accordion__title">2. Les attentes des investisseurs convergent, quelle que soit la taille des émetteurs</span>
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<p style=" text-align: justify;">Qu’il s’agisse de grandes capitalisations ou de Small & Mid Caps, les attentes du marché sont similaires : disposer d’une information ESG lisible, fiable et exploitable.</p><p style=" text-align: justify;">Les investisseurs souhaitent comprendre les mécanismes de gouvernance, les principaux risques, les engagements de durabilité, les trajectoires de transformation et les liens entre performance ESG et performance économique.</p><p style=" text-align: justify;">Les entretiens menés dans le cadre de notre étude montrent également que ces attentes concernent aussi les entreprises non soumises aux obligations réglementaires.</p>
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<p style=" text-align: justify;">Le CAC 40 présente aujourd’hui un niveau de maturité élevé :</p><ul><li style=" text-align: justify;">100 % des entreprises disposent d’une rubrique ESG dédiée ;</li><li style=" text-align: justify;">95 % communiquent en plusieurs langues ;</li><li style=" text-align: justify;">50 % proposent des contenus enrichis ;</li><li style=" text-align: justify;">33 % mettent à disposition un ESG databook ;</li><li style=" text-align: justify;">20 % publient des informations ESG au-delà du rythme annuel.</li></ul><p style=" text-align: justify;">Du côté des Small & Mid Caps, la progression est significative :</p><ul><li style=" text-align: justify;">82 % disposent d’une rubrique ESG dédiée ;</li><li style=" text-align: justify;">73 % publient des contenus bilingues ;</li><li style=" text-align: justify;">41 % proposent des contenus enrichis ;</li><li style=" text-align: justify;">70 % valorisent leurs innovations à impact positif.</li></ul><p style=" text-align: justify;">La dynamique est bien engagée, même si le niveau de sophistication des dispositifs reste plus variable.</p>
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<p style=" text-align: justify;">Les entreprises du CAC 40 structurent progressivement leurs dispositifs de communication ESG à destination des investisseurs. Près de 30 % organisent aujourd’hui des roadshows ESG dédiés, même si ces sujets ne représentent encore qu’environ 10 % du contenu des Capital Markets Days.</p><p style=" text-align: justify;">Dans l’univers des Small & Mid Caps, le décalage est plus marqué. Peu d’entreprises organisent des Capital Markets Days, l’ESG y occupe encore une place limitée et aucun roadshow ESG dédié n’a été observé dans notre analyse.</p><p style=" text-align: justify;">Pourtant, l’étude souligne que le dialogue direct avec les investisseurs reste un levier essentiel pour rendre une trajectoire ESG crédible et renforcer la confiance du marché.</p>
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<p style=" text-align: justify;">C’est probablement le point de convergence le plus structurant entre les deux types d’entreprises.</p><p style=" text-align: justify;">Les investisseurs n’attendent pas davantage de reporting ESG. Ils recherchent avant tout une démonstration convaincante de la manière dont les enjeux ESG contribuent à la performance et à la création de valeur.</p><p style=" text-align: justify;">Certaines entreprises du CAC 40 relient déjà ESG, innovation, financement durable et stratégie de croissance. Pour les Small & Mid Caps, les attentes du marché sont plus pragmatiques : quelques indicateurs matériels, une gouvernance claire et une articulation cohérente entre performance financière et performance ESG.</p><p style=" text-align: justify;">Dans tous les cas, la qualité du récit stratégique prime sur la quantité d’informations publiées.</p>
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<h2>L'accompagnement de KPMG</h2><p style=" text-align: justify;">KPMG vous accompagne dans la structuration d’une communication ESG plus lisible, plus cohérente et plus alignée avec les attentes des investisseurs, des analystes financiers et des autres parties prenantes.</p><p style=" text-align: justify;">Grâce à notre expertise en communication financière, reporting ESG et relations investisseurs, nous vous aidons à renforcer la pertinence de vos messages, à valoriser vos trajectoires de durabilité et à intégrer pleinement les enjeux ESG dans votre equity story.</p><p style=" text-align: justify;">Pour aller plus loin ou échanger sur vos enjeux de communication ESG, nos équipes se tiennent à votre disposition.</p>
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Associé, Head of Capital Markets Advisory
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