{"id":4052,"date":"2026-07-28T10:40:15","date_gmt":"2026-07-28T08:40:15","guid":{"rendered":"https:\/\/eterrapartners.com\/?p=4052"},"modified":"2026-08-20T15:26:29","modified_gmt":"2026-08-20T13:26:29","slug":"sta-je-due-diligence-4","status":"publish","type":"post","link":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","title":{"rendered":"\u0160ta je due diligence?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4052\" class=\"elementor elementor-4052 elementor-4050\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a20444 e-con-full e-flex e-con e-parent\" data-id=\"0a20444\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cf7fab5 e-con-full e-flex e-con e-child\" data-id=\"cf7fab5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e150ee elementor-widget elementor-widget-heading\" data-id=\"8e150ee\" 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<p class=\"elementor-heading-title elementor-size-default\">Najva\u017enije \u0161to treba zapamtiti:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5cad2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c5cad2\" 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-check-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\">Due diligence je strukturisana prethodna provera (audit) koja omogu\u0107ava identifikovanje skrivenih rizika (poreskih obaveza, sudskih sporova, zavisnosti od kupaca, osporavane intelektualne svojine) pre ulaska u akviziciju, prikupljanje sredstava (lev\u00e9e de fonds) ili strate\u0161ko partnerstvo.<\/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-check-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\">Postoji nekoliko komplementarnih vrsta due diligence-a: finansijski, pravni, poreski, komercijalni, tehnolo\u0161ki, ESG, antikorupcijski, kao i due diligence integriteta i reputacije. Obim koji treba pokriti zavisi od prirode i slo\u017eenosti same operacije. <\/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-check-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\">Une bonne performance ESG facilite l'acc\u00e8s au financement, r\u00e9duit les risques et renforce la comp\u00e9titivit\u00e9<\/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-check-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\">La d\u00e9marche se structure en 6 \u00e9tapes, du diagnostic initial jusqu'au reporting extra financier<\/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-check-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\">M\u00eame sans obligation l\u00e9gale, structurer sa strat\u00e9gie ESG devient un vrai levier de confiance aupr\u00e8s des banques, clients et investisseurs<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89e79ef e-con-full e-flex e-con e-parent\" data-id=\"89e79ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bf531d elementor-widget elementor-widget-text-editor\" data-id=\"7bf531d\" 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><span style=\"font-weight: 400;\">Les <\/span><b>crit\u00e8res ESG<\/b><span style=\"font-weight: 400;\"> se sont progressivement impos\u00e9s comme un rep\u00e8re pour \u00e9valuer une entreprise au-del\u00e0 de ses performances financi\u00e8res. Mais que recouvrent-ils exactement, d&#8217;o\u00f9 viennent-ils et comment structurer votre d\u00e9marche ? Voici ce qu&#8217;il faut retenir avant d&#8217;aller plus loin.<\/span><\/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-1cb839b elementor-widget elementor-widget-heading\" data-id=\"1cb839b\" 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\">ESG : d\u00e9finition et origine des crit\u00e8res extra-financiers\n<\/h2>\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-c6e328e e-con-full e-flex e-con e-parent\" data-id=\"c6e328e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e06f0a elementor-widget elementor-widget-text-editor\" data-id=\"9e06f0a\" 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><span style=\"font-weight: 400;\">Izraz poti\u010de iz ameri\u010dkog<\/span> <b>engleskog pravnog jezika<\/b><span style=\"font-weight: 400;\">a pro\u0161irio se nakon dono\u0161enja Zakona o hartijama od vrednosti (Securities Act) iz 1933. godine. Na francuskom se koriste izrazi &#8222;diligence raisonnable&#8220; (du\u017ena pa\u017enja), &#8222;audit pr\u00e9alable&#8220; (prethodna provera), &#8222;audit d&#8217;acquisition&#8220; (revizija akvizicije) ili &#8222;v\u00e9rifications n\u00e9cessaires&#8220; (neophodne provere). U poslovnoj praksi, termin se ustalio od 1900-ih godina jer bolje opisuje metodologiju nego jednostavnu, jednokratnu proveru.  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76c91d5 e-con-full e-flex e-con e-child\" data-id=\"76c91d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f08e87 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9f08e87\" 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-info-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\"><b>Pr\u00e9cision utile<\/b> : les crit\u00e8res ESG ne se confondent pas avec la RSE. La RSE, ou Responsabilit\u00e9 Soci\u00e9tale des Entreprises, d\u00e9signe les actions volontaires men\u00e9es par l'organisation. Les crit\u00e8res ESG servent, eux, \u00e0 mesurer et \u00e9valuer ces engagements de fa\u00e7on objective.<\/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\t\t<div class=\"elementor-element elementor-element-4c1a7d0 elementor-widget elementor-widget-image\" data-id=\"4c1a7d0\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"530\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-suivi-objectifs-equipe.webp\" class=\"attachment-large size-large wp-image-4139\" alt=\": Suivi des objectifs li\u00e9s aux crit\u00e8res ESG entre une consultante et une \u00e9quipe op\u00e9rationnelle\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-suivi-objectifs-equipe.webp 830w, https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-suivi-objectifs-equipe-300x199.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-suivi-objectifs-equipe-768x509.webp 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<div class=\"elementor-element elementor-element-a41016d e-con-full e-flex e-con e-child\" data-id=\"a41016d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11283cb elementor-widget elementor-widget-heading\" data-id=\"11283cb\" 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\">Identifikovanje skrivenih rizika pre dono\u0161enja odluke<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65bfb77 elementor-widget elementor-widget-text-editor\" data-id=\"65bfb77\" 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><span style=\"font-weight: 400;\">La question revient souvent : quels sont les crit\u00e8res ESG concr\u00e8tement ? Ils se r\u00e9partissent en trois grands piliers, chacun rassemblant des indicateurs pr\u00e9cis. Le tableau suivant en donne une lecture claire.<\/span><\/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-e415cad elementor-widget elementor-widget-html\" data-id=\"e415cad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.diligence-container {\nmax-width: 1000px;\nmargin: auto;\nborder-radius: 8px;\noverflow: hidden;\nbox-shadow: 0 4px 15px rgba(0,0,0,0.05);\n}\n.diligence-container table {\nwidth: 100%;\nborder-collapse: collapse;\nbackground-color: white;\ntext-align: left;\nfont-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;\n}\n.diligence-container thead {\nbackground-color: #121431;\ncolor: white;\n}\n.diligence-container th {\npadding: 18px 20px;\nfont-weight: 600;\nfont-size: 0.95rem;\nletter-spacing: 0.5px;\n}\n.diligence-container td {\npadding: 20px;\nborder-bottom: 1px solid #eee;\nfont-size: 0.9rem;\nvertical-align: middle;\ncolor: #333333;\n}\n.diligence-container tbody tr:nth-child(odd) {\nbackground-color: #f9f8f6;\n}\n.diligence-container .type-highlight {\nfont-weight: bold;\ncolor: #121431;\nwhite-space: nowrap;\n}\n.diligence-container .check-type {\nfont-weight: 600;\n}\n.diligence-container .detail-text {\ndisplay: block;\nfont-size: 0.85rem;\ncolor: #666;\nmargin-top: 4px;\nfont-style: italic;\n}\n@media screen and (max-width: 600px) {\n    .diligence-container thead {\n        display: none;\n    }\n    .diligence-container td {\n        display: block;\n        width: 100%;\n        box-sizing: border-box;\n    }\n    .diligence-container tr {\n        display: block;\n        border-bottom: 2px solid #121431;\n    }\n    .diligence-container td:last-child {\n        border-bottom: none;\n        padding-top: 0;\n        padding-bottom: 20px;\n    }\n}\n<\/style>\n<div class=\"diligence-container\">\n<table>\n<thead>\n<tr>\n<th>Pilier<\/th>\n<th>Ce qu'il \u00e9value<\/th>\n<th>Exemples d'indicateurs<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"type-highlight\">Environnemental (E)<\/td>\n<td><span class=\"check-type\">L'impact de l'entreprise sur la plan\u00e8te<\/span><\/td>\n<td>\u00c9missions de gaz \u00e0 effet de serre, consommation d'\u00e9nergie, gestion des d\u00e9chets, empreinte carbone, ressources naturelles<\/td>\n<\/tr>\n<tr>\n<td class=\"type-highlight\">Social (S)<\/td>\n<td><span class=\"check-type\">Les relations avec les parties prenantes<\/span><\/td>\n<td>Conditions de travail, diversit\u00e9 et inclusion, sant\u00e9 et s\u00e9curit\u00e9 des salari\u00e9s, respect des droits humains<\/td>\n<\/tr>\n<tr>\n<td class=\"type-highlight\">Gouvernance (G)<\/td>\n<td><span class=\"check-type\">Le pilotage et l'\u00e9thique de l'entreprise<\/span><\/td>\n<td>Transparence, r\u00e9mun\u00e9ration des dirigeants, lutte contre la corruption, composition du conseil d'administration<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6bbb4d elementor-widget elementor-widget-text-editor\" data-id=\"d6bbb4d\" 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><span style=\"font-weight: 400;\">Ces trois piliers sont compl\u00e9mentaires. Une soci\u00e9t\u00e9 performante sur le plan environnemental, mais opaque dans sa gouvernance, obtiendra une note ESG d\u00e9s\u00e9quilibr\u00e9e. <\/span><b>L&#8217;analyse combine donc les trois dimensions pour dresser un portrait global et fid\u00e8le.<\/b><\/p><p><span style=\"font-weight: 400;\">Pour objectiver cette \u00e9valuation, des agences de notation extra-financi\u00e8re attribuent un score ESG. Elles analysent les rapports publi\u00e9s, les donn\u00e9es disponibles et les pratiques concr\u00e8tes de chaque entreprise, pilier par pilier.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56ec8c4 e-con-full e-flex e-con e-child\" data-id=\"56ec8c4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ac2935 elementor-widget elementor-widget-heading\" data-id=\"7ac2935\" 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\">Pourquoi les crit\u00e8res ESG sont-ils importants pour votre entreprise ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff02943 elementor-widget elementor-widget-text-editor\" data-id=\"ff02943\" 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><span style=\"font-weight: 400;\">Int\u00e9grer les crit\u00e8res ESG d\u00e9passe largement la simple conformit\u00e9. En effet, il s&#8217;agit d&#8217;un levier de performance tangible :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financement<\/b><span style=\"font-weight: 400;\"> : une bonne performance ESG facilite l&#8217;acc\u00e8s aux financements. Investisseurs et banques scrutent d\u00e9sormais ces indicateurs avant d&#8217;engager leurs fonds.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Renforcement de la gestion des risques<\/b><span style=\"font-weight: 400;\"> : anticiper un risque r\u00e9glementaire, environnemental ou social prot\u00e8ge la continuit\u00e9 de votre activit\u00e9. Une entreprise polluante s&#8217;expose \u00e0 des p\u00e9nalit\u00e9s et une gouvernance d\u00e9faillante peut fermer l&#8217;acc\u00e8s aux march\u00e9s publics.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comp\u00e9titivit\u00e9 <\/b><span style=\"font-weight: 400;\">: les b\u00e9n\u00e9fices sont aussi commerciaux et humains. Une d\u00e9marche cr\u00e9dible valorise votre image de marque, rassure vos clients et attire les talents, en particulier les jeunes g\u00e9n\u00e9rations.<\/span><\/li><\/ul>\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-7a1f9da elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"7a1f9da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chart-line\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVotre strat\u00e9gie ESG est elle pr\u00eate \u00e0 convaincre ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNos experts vous accompagnent du diagnostic jusqu'au reporting extra financier\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/sr\/kontaktirajte-eterra-partnere\/\">\n\t\t\t\t\t\tContacter Eterra\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09af634 e-con-full e-flex e-con e-child\" data-id=\"09af634\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-752339d elementor-widget elementor-widget-heading\" data-id=\"752339d\" 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\">Comment structurer votre d\u00e9marche ESG ?\n<\/h2>\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-5601177 e-con-full e-flex e-con e-child\" data-id=\"5601177\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3a612a6 e-grid e-con-full e-con e-child\" data-id=\"3a612a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fdf09e0 e-grid e-con-full e-con e-child\" data-id=\"fdf09e0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0430a97 elementor-widget elementor-widget-heading\" data-id=\"0430a97\" 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<h3 class=\"elementor-heading-title elementor-size-default\">R\u00e9aliser un diagnostic initial\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49a2938 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"49a2938\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 1<\/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 class=\"elementor-element elementor-element-e4b1c6b elementor-widget elementor-widget-text-editor\" data-id=\"e4b1c6b\" 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><span style=\"font-weight: 400;\">Avant d&#8217;agir, <\/span><b>dressez un \u00e9tat des lieux honn\u00eate de vos pratiques actuelles. <\/b><span style=\"font-weight: 400;\">Passez en revue vos trois piliers : environnemental, social et gouvernance. Ce point de d\u00e9part r\u00e9v\u00e8le vos forces, mais aussi vos angles morts. Il \u00e9vite de b\u00e2tir une strat\u00e9gie sur des intuitions plut\u00f4t que sur des faits.<\/span><\/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-bf4c980 e-grid e-con-full e-con e-child\" data-id=\"bf4c980\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41ff9e2 elementor-widget elementor-widget-heading\" data-id=\"41ff9e2\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Mener l'analyse de mat\u00e9rialit\u00e9\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b094b2a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b094b2a\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 2<\/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 class=\"elementor-element elementor-element-acdf588 elementor-widget elementor-widget-text-editor\" data-id=\"acdf588\" 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><span style=\"font-weight: 400;\">Toutes les th\u00e9matiques ESG n&#8217;ont pas le m\u00eame poids selon votre secteur. L&#8217;analyse de mat\u00e9rialit\u00e9 identifie les enjeux r\u00e9ellement prioritaires pour votre activit\u00e9. La r\u00e9glementation parle de \u00ab double mat\u00e9rialit\u00e9 \u00bb : l&#8217;impact de vos activit\u00e9s sur la soci\u00e9t\u00e9 et l&#8217;effet des enjeux de durabilit\u00e9 sur vos finances.<\/span><\/p><p><b>Consultez \u00e0 ce stade vos parties prenantes, salari\u00e9s, clients, fournisseurs et investisseurs<\/b><span style=\"font-weight: 400;\">. Leurs attentes affinent vos priorit\u00e9s et renforcent l&#8217;adh\u00e9sion interne.<\/span><\/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-1f7329c e-grid e-con-full e-con e-child\" data-id=\"1f7329c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1386643 elementor-widget elementor-widget-heading\" data-id=\"1386643\" 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<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9finir des indicateurs et des objectifs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ea788a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9ea788a\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 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 class=\"elementor-element elementor-element-292a28b elementor-widget elementor-widget-text-editor\" data-id=\"292a28b\" 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><span style=\"font-weight: 400;\">\u00c0 chaque enjeu prioritaire doit correspondre un indicateur mesurable. Fixez ensuite des objectifs chiffr\u00e9s et dat\u00e9s, par exemple une r\u00e9duction pr\u00e9cise de votre empreinte carbone.<\/span><b> Sans cible claire, impossible de mesurer vos progr\u00e8s ni de les valoriser. <\/b><span style=\"font-weight: 400;\">Cette \u00e9tape traduit votre ambition en une feuille de route concr\u00e8te.<\/span><\/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-d422683 e-grid e-con-full e-con e-child\" data-id=\"d422683\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3e204 elementor-widget elementor-widget-heading\" data-id=\"7e3e204\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Collecter et fiabiliser les donn\u00e9es\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6013be elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b6013be\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 4<\/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 class=\"elementor-element elementor-element-3eb9df0 elementor-widget elementor-widget-text-editor\" data-id=\"3eb9df0\" 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><span style=\"font-weight: 400;\">La qualit\u00e9 de la donn\u00e9e conditionne toute la cr\u00e9dibilit\u00e9 de votre reporting. <\/span><b>Centralisez vos informations et documentez rigoureusement chaque source. <\/b><span style=\"font-weight: 400;\">Cette tra\u00e7abilit\u00e9 vous prot\u00e8ge lors d&#8217;une \u00e9ventuelle v\u00e9rification externe. Elle r\u00e9duit aussi le risque d&#8217;\u00eatre accus\u00e9 de communication trompeuse, ou greenwashing.<\/span><\/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-7935cd4 e-grid e-con-full e-con e-child\" data-id=\"7935cd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3e502c8 e-grid e-con-full e-con e-child\" data-id=\"3e502c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc1014 elementor-widget elementor-widget-heading\" data-id=\"dcc1014\" 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<h3 class=\"elementor-heading-title elementor-size-default\"> Formaliser le reporting extra-financier\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d17b92 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0d17b92\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 5<\/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 class=\"elementor-element elementor-element-4e85244 elementor-widget elementor-widget-text-editor\" data-id=\"4e85244\" 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><b>Rassemblez vos r\u00e9sultats dans un rapport clair, transparent et structur\u00e9<\/b><span style=\"font-weight: 400;\">. Pour les entreprises soumises \u00e0 la CSRD, ce rapport de durabilit\u00e9 suit les normes ESRS et fait l&#8217;objet d&#8217;une v\u00e9rification ind\u00e9pendante. Pour les autres, un format volontaire et all\u00e9g\u00e9 suffit \u00e0 valoriser vos efforts aupr\u00e8s des banques et des donneurs d&#8217;ordre.<\/span><\/p><p><b>Consultez \u00e0 ce stade vos parties prenantes, salari\u00e9s, clients, fournisseurs et investisseurs<\/b><span style=\"font-weight: 400;\">. Leurs attentes affinent vos priorit\u00e9s et renforcent l&#8217;adh\u00e9sion interne.<\/span><\/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-961ab6d e-grid e-con-full e-con e-child\" data-id=\"961ab6d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c374c7 elementor-widget elementor-widget-heading\" data-id=\"5c374c7\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Piloter et am\u00e9liorer en continu votre d\u00e9marche ESG\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6cd8a4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e6cd8a4\" 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=\"fab fa-slack-hash\"><\/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\">\u00c9tape 6<\/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 class=\"elementor-element elementor-element-870fb7f elementor-widget elementor-widget-text-editor\" data-id=\"870fb7f\" 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><span style=\"font-weight: 400;\">Une d\u00e9marche ESG n&#8217;est pas un exercice ponctuel, mais un processus vivant. <\/span><b>Suivez r\u00e9guli\u00e8rement vos indicateurs, ajustez votre plan d&#8217;action et communiquez vos avanc\u00e9es. <\/b><span style=\"font-weight: 400;\">Cette am\u00e9lioration continue installe la confiance de vos parties prenantes. Elle transforme progressivement une contrainte r\u00e9glementaire en levier durable de comp\u00e9titivit\u00e9.<\/span><\/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-d4e787f e-con-full e-flex e-con e-child\" data-id=\"d4e787f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b37289 elementor-widget elementor-widget-heading\" data-id=\"0b37289\" 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\">Pourquoi se faire accompagner pour d\u00e9ployer une strat\u00e9gie ESG ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e78ab9 elementor-widget elementor-widget-text-editor\" data-id=\"9e78ab9\" 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><b>Due diligence je dobrovoljan postupak pokrenut <\/b><span style=\"font-weight: 400;\">na inicijativu kompanije ili investitora<\/span>. <b>Sa druge strane, &#8222;devoir de vigilance&#8220; (du\u017enost pa\u017enje) je zakonska obaveza proistekla<\/b><span style=\"font-weight: 400;\"> iz francuskog zakona od 27. marta 2017. godine, koja se name\u0107e velikim kompanijama sa vi\u0161e od 5.000 zaposlenih u Francuskoj. Ova dva koncepta se prepli\u0107u, ali se ne sastoje od istih elemenata. Glavne povezane zakonske obaveze:  <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zakon Sapin II: spre\u010davanje korupcije i kontrola tre\u0107ih lica.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDPR: za\u0161tita podataka i upravljanje obradom podataka.<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Du\u017enost pa\u017enje (Devoir de vigilance): identifikovanje povreda osnovnih prava.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CSRD: izve\u0161tavanje o odr\u017eivosti i pouzdanost ESG informacija.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AI Act: klasifikacija rizika i uskla\u0111enost sistema ve\u0161ta\u010dke inteligencije.<\/span><\/li><\/ul>\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-895a6d5 e-flex e-con-boxed e-con e-child\" data-id=\"895a6d5\" 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-fd92d05 elementor-widget elementor-widget-image\" data-id=\"fd92d05\" 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 decoding=\"async\" width=\"800\" height=\"530\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp\" class=\"attachment-large size-large wp-image-4065\" alt=\"Pr\u00e9sentation des crit\u00e8res ESG et des indicateurs de performance extra financi\u00e8re en r\u00e9union d&apos;entreprise\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp 830w, https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie-300x199.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie-768x509.webp 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35df59b e-con-full e-flex e-con e-child\" data-id=\"35df59b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8606fbc e-con-full e-flex e-con e-child\" data-id=\"8606fbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a761b56 e-con-full e-flex e-con e-child\" data-id=\"a761b56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3268ffd elementor-widget elementor-widget-text-editor\" data-id=\"3268ffd\" 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 class=\"faq-desc\">VOS QUESTIONS<\/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-6a1edeb elementor-widget elementor-widget-heading\" data-id=\"6a1edeb\" 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\">FAQ - Crit\u00e8res ESG pour les entreprises <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c7935 elementor-widget elementor-widget-text-editor\" data-id=\"e1c7935\" 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>Avant de nous contacter, vous vous posez peut-\u00eatre ces questions. Voici des r\u00e9ponses directes de nos consultants seniors.<\/p><p>&#8212;<\/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-b4c6ee7 e-con-full e-flex e-con e-child\" data-id=\"b4c6ee7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab17512 elementor-widget elementor-widget-n-accordion\" data-id=\"ab17512\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-1790\" 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-1790\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Les crit\u00e8res ESG sont-ils obligatoires pour toutes les entreprises ? <\/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=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/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-1790\" class=\"elementor-element elementor-element-a8c4996 e-con-full e-flex e-con e-child\" data-id=\"a8c4996\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-853de90 elementor-widget elementor-widget-text-editor\" data-id=\"853de90\" 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>Les crit\u00e8res ESG ne cr\u00e9ent pas la m\u00eame obligation pour chaque entreprise, car la r\u00e9glementation d\u00e9pend surtout de la taille, du statut et du march\u00e9 vis\u00e9. Les grandes soci\u00e9t\u00e9s soumises \u00e0 la CSRD suivent un cadre de reporting pr\u00e9cis. Une PME non soumise a tout int\u00e9r\u00eat \u00e0 structurer sa d\u00e9marche ESG, car banque, client, investisseur et donneur d\u2019ordre demandent d\u00e9j\u00e0 des informations extra financi\u00e8res.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1791\" 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-1791\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment \u00e9viter le greenwashing dans une d\u00e9marche 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=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/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-1791\" class=\"elementor-element elementor-element-c19a5e2 e-con-full e-flex e-con e-child\" data-id=\"c19a5e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85e85d7 elementor-widget elementor-widget-text-editor\" data-id=\"85e85d7\" 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>Une d\u00e9marche ESG cr\u00e9dible repose sur des preuves, des chiffres tra\u00e7ables et une communication transparente. Reliez chaque engagement \u00e0 un indicateur, une p\u00e9riode, une m\u00e9thode de calcul et un responsable interne. \u00c9vitez les promesses floues comme \u201centreprise verte\u201d ou \u201cimpact positif\u201d sans donn\u00e9e v\u00e9rifiable, car ce type de message fragilise votre image et votre conformit\u00e9.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1792\" 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-1792\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre un score ESG, une notation ESG et un label ISR ? <\/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=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/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-1792\" class=\"elementor-element elementor-element-be45fbf e-con-full e-flex e-con e-child\" data-id=\"be45fbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed99b58 elementor-widget elementor-widget-text-editor\" data-id=\"ed99b58\" 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>Le score ESG, la notation ESG et le label ISR d\u00e9signent trois outils diff\u00e9rents d\u2019\u00e9valuation responsable. Un score ou une notation mesure la performance environnementale, sociale et de gouvernance d\u2019une entreprise ou d\u2019un fond, selon une m\u00e9thode propre \u00e0 chaque agence. Le label ISR s\u2019applique \u00e0 un produit d\u2019investissement et v\u00e9rifie la prise en compte de crit\u00e8res ESG dans la gestion financi\u00e8re.<\/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\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1793\" 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-1793\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Les crit\u00e8res ESG servent-ils aussi aux banques et aux investisseurs ? <\/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=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/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-1793\" class=\"elementor-element elementor-element-1be539d e-con-full e-flex e-con e-child\" data-id=\"1be539d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3718e6 elementor-widget elementor-widget-text-editor\" data-id=\"f3718e6\" 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>Les crit\u00e8res ESG guident d\u00e9j\u00e0 les d\u00e9cisions de banque, d\u2019investisseur et de fond d\u2019investissement. Ils aident \u00e0 \u00e9valuer le risque financier, la solidit\u00e9 de la gouvernance, l\u2019exposition r\u00e9glementaire et la capacit\u00e9 d\u2019une entreprise \u00e0 rester durable dans son march\u00e9. Pour vous, une bonne performance ESG renforce la confiance, soutient l\u2019acc\u00e8s au financement et p\u00e8se dans l\u2019investissement socialement responsable ISR.<\/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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Les crit\\u00e8res ESG sont-ils obligatoires pour toutes les entreprises ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les crit\\u00e8res ESG ne cr\\u00e9ent pas la m\\u00eame obligation pour chaque entreprise, car la r\\u00e9glementation d\\u00e9pend surtout de la taille, du statut et du march\\u00e9 vis\\u00e9. Les grandes soci\\u00e9t\\u00e9s soumises \\u00e0 la CSRD suivent un cadre de reporting pr\\u00e9cis. Une PME non soumise a tout int\\u00e9r\\u00eat \\u00e0 structurer sa d\\u00e9marche ESG, car banque, client, investisseur et donneur d\\u2019ordre demandent d\\u00e9j\\u00e0 des informations extra financi\\u00e8res.\"}},{\"@type\":\"Question\",\"name\":\"Comment \\u00e9viter le greenwashing dans une d\\u00e9marche ESG ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une d\\u00e9marche ESG cr\\u00e9dible repose sur des preuves, des chiffres tra\\u00e7ables et une communication transparente. Reliez chaque engagement \\u00e0 un indicateur, une p\\u00e9riode, une m\\u00e9thode de calcul et un responsable interne. \\u00c9vitez les promesses floues comme \\u201centreprise verte\\u201d ou \\u201cimpact positif\\u201d sans donn\\u00e9e v\\u00e9rifiable, car ce type de message fragilise votre image et votre conformit\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence entre un score ESG, une notation ESG et un label ISR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le score ESG, la notation ESG et le label ISR d\\u00e9signent trois outils diff\\u00e9rents d\\u2019\\u00e9valuation responsable. Un score ou une notation mesure la performance environnementale, sociale et de gouvernance d\\u2019une entreprise ou d\\u2019un fond, selon une m\\u00e9thode propre \\u00e0 chaque agence. Le label ISR s\\u2019applique \\u00e0 un produit d\\u2019investissement et v\\u00e9rifie la prise en compte de crit\\u00e8res ESG dans la gestion financi\\u00e8re.\"}},{\"@type\":\"Question\",\"name\":\"Les crit\\u00e8res ESG servent-ils aussi aux banques et aux investisseurs ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les crit\\u00e8res ESG guident d\\u00e9j\\u00e0 les d\\u00e9cisions de banque, d\\u2019investisseur et de fond d\\u2019investissement. Ils aident \\u00e0 \\u00e9valuer le risque financier, la solidit\\u00e9 de la gouvernance, l\\u2019exposition r\\u00e9glementaire et la capacit\\u00e9 d\\u2019une entreprise \\u00e0 rester durable dans son march\\u00e9. Pour vous, une bonne performance ESG renforce la confiance, soutient l\\u2019acc\\u00e8s au financement et p\\u00e8se dans l\\u2019investissement socialement responsable ISR.\"}}]}<\/script>\n\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-5de389f e-con-full e-flex e-con e-child\" data-id=\"5de389f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62bdd46 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"62bdd46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-shield-alt\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVotre d\u00e9marche ESG risque t elle d'\u00eatre per\u00e7ue comme du greenwashing ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNos experts structurent votre reporting extra financier en toute conformit\u00e9\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/sr\/kontaktirajte-eterra-partnere\/\">\n\t\t\t\t\t\t\u00catre accompagn\u00e9 par Eterra\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Najva\u017enije \u0161to treba zapamtiti: Due diligence je strukturisana prethodna provera (audit) koja omogu\u0107ava identifikovanje skrivenih rizika (poreskih obaveza, sudskih sporova, zavisnosti od kupaca, osporavane intelektualne svojine) pre ulaska u akviziciju, prikupljanje sredstava (lev\u00e9e de fonds) ili strate\u0161ko partnerstvo. Postoji nekoliko komplementarnih vrsta due diligence-a: finansijski, pravni, poreski, komercijalni, tehnolo\u0161ki, ESG, antikorupcijski, kao i due diligence [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4065,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-4052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vesti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija<\/title>\n<meta name=\"description\" content=\"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija\" \/>\n<meta property=\"og:description\" content=\"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/\" \/>\n<meta property=\"og:site_name\" content=\"Eterra Partners\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T08:40:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-20T13:26:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"830\" \/>\n\t<meta property=\"og:image:height\" content=\"550\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Nicolas Fetiveau\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u043e\u0434\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nicolas Fetiveau\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u043e\u0446\u0435\u045a\u0435\u043d\u043e \u0432\u0440\u0435\u043c\u0435 \u0447\u0438\u0442\u0430\u045a\u0430\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/\"},\"author\":{\"name\":\"Nicolas Fetiveau\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#\\\/schema\\\/person\\\/e94f00d0d98e17e67c60d53ba70f589a\"},\"headline\":\"\u0160ta je due diligence?\",\"datePublished\":\"2026-07-28T08:40:15+00:00\",\"dateModified\":\"2026-08-20T13:26:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/\"},\"wordCount\":1876,\"publisher\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/criteres-esg-presentation-strategie.webp\",\"articleSection\":[\"Vesti\"],\"inLanguage\":\"sr-RS\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/\",\"name\":\"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/criteres-esg-presentation-strategie.webp\",\"datePublished\":\"2026-07-28T08:40:15+00:00\",\"dateModified\":\"2026-08-20T13:26:29+00:00\",\"description\":\"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#breadcrumb\"},\"inLanguage\":\"sr-RS\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#primaryimage\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/criteres-esg-presentation-strategie.webp\",\"contentUrl\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/criteres-esg-presentation-strategie.webp\",\"width\":830,\"height\":550,\"caption\":\"Pr\u00e9sentation des crit\u00e8res ESG et des indicateurs de performance extra financi\u00e8re en r\u00e9union d'entreprise\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/sta-je-due-diligence-4\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/dobrodosli\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vesti\",\"item\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/vesti\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u0160ta je due diligence?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#website\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/\",\"name\":\"Eterra Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sr-RS\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#organization\",\"name\":\"Eterra Partners\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/cropped-cercle.png\",\"contentUrl\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/cropped-cercle.png\",\"width\":3000,\"height\":3000,\"caption\":\"Eterra Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/#\\\/schema\\\/person\\\/e94f00d0d98e17e67c60d53ba70f589a\",\"name\":\"Nicolas Fetiveau\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/1698697087791-1-96x96.jpeg\",\"url\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/1698697087791-1-96x96.jpeg\",\"contentUrl\":\"https:\\\/\\\/eterrapartners.com\\\/wp-content\\\/uploads\\\/1698697087791-1-96x96.jpeg\",\"caption\":\"Nicolas Fetiveau\"},\"description\":\"Fondateur associ\u00e9 d\u2019Eterra Partners, Nicolas Fetiveau dispose d\u2019une solide exp\u00e9rience de plus de 20 ans dans le d\u00e9veloppement commercial \u00e0 l\u2019\u00e9chelle internationale.\",\"sameAs\":[\"https:\\\/\\\/eterrapartners.com\\\/author\\\/nicolas\\\/\"],\"url\":\"https:\\\/\\\/eterrapartners.com\\\/sr\\\/author\\\/nicolas\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija","description":"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","og_locale":"sr_RS","og_type":"article","og_title":"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija","og_description":"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava","og_url":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","og_site_name":"Eterra Partners","article_published_time":"2026-07-28T08:40:15+00:00","article_modified_time":"2026-08-20T13:26:29+00:00","og_image":[{"width":830,"height":550,"url":"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp","type":"image\/webp"}],"author":"Nicolas Fetiveau","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u043e\u0434":"Nicolas Fetiveau","\u041f\u0440\u043e\u0446\u0435\u045a\u0435\u043d\u043e \u0432\u0440\u0435\u043c\u0435 \u0447\u0438\u0442\u0430\u045a\u0430":"9 \u043c\u0438\u043d\u0443\u0442\u0430"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#article","isPartOf":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/"},"author":{"name":"Nicolas Fetiveau","@id":"https:\/\/eterrapartners.com\/sr\/#\/schema\/person\/e94f00d0d98e17e67c60d53ba70f589a"},"headline":"\u0160ta je due diligence?","datePublished":"2026-07-28T08:40:15+00:00","dateModified":"2026-08-20T13:26:29+00:00","mainEntityOfPage":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/"},"wordCount":1876,"publisher":{"@id":"https:\/\/eterrapartners.com\/sr\/#organization"},"image":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#primaryimage"},"thumbnailUrl":"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp","articleSection":["Vesti"],"inLanguage":"sr-RS"},{"@type":"WebPage","@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","url":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","name":"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija","isPartOf":{"@id":"https:\/\/eterrapartners.com\/sr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#primaryimage"},"image":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#primaryimage"},"thumbnailUrl":"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp","datePublished":"2026-07-28T08:40:15+00:00","dateModified":"2026-08-20T13:26:29+00:00","description":"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava","breadcrumb":{"@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#breadcrumb"},"inLanguage":"sr-RS","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/"]}]},{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#primaryimage","url":"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp","contentUrl":"https:\/\/eterrapartners.com\/wp-content\/uploads\/criteres-esg-presentation-strategie.webp","width":830,"height":550,"caption":"Pr\u00e9sentation des crit\u00e8res ESG et des indicateurs de performance extra financi\u00e8re en r\u00e9union d'entreprise"},{"@type":"BreadcrumbList","@id":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/eterrapartners.com\/sr\/dobrodosli\/"},{"@type":"ListItem","position":2,"name":"Vesti","item":"https:\/\/eterrapartners.com\/sr\/vesti\/"},{"@type":"ListItem","position":3,"name":"\u0160ta je due diligence?"}]},{"@type":"WebSite","@id":"https:\/\/eterrapartners.com\/sr\/#website","url":"https:\/\/eterrapartners.com\/sr\/","name":"Eterra Partners","description":"","publisher":{"@id":"https:\/\/eterrapartners.com\/sr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eterrapartners.com\/sr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sr-RS"},{"@type":"Organization","@id":"https:\/\/eterrapartners.com\/sr\/#organization","name":"Eterra Partners","url":"https:\/\/eterrapartners.com\/sr\/","logo":{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/eterrapartners.com\/sr\/#\/schema\/logo\/image\/","url":"https:\/\/eterrapartners.com\/wp-content\/uploads\/cropped-cercle.png","contentUrl":"https:\/\/eterrapartners.com\/wp-content\/uploads\/cropped-cercle.png","width":3000,"height":3000,"caption":"Eterra Partners"},"image":{"@id":"https:\/\/eterrapartners.com\/sr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/eterrapartners.com\/sr\/#\/schema\/person\/e94f00d0d98e17e67c60d53ba70f589a","name":"Nicolas Fetiveau","image":{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/eterrapartners.com\/wp-content\/uploads\/1698697087791-1-96x96.jpeg","url":"https:\/\/eterrapartners.com\/wp-content\/uploads\/1698697087791-1-96x96.jpeg","contentUrl":"https:\/\/eterrapartners.com\/wp-content\/uploads\/1698697087791-1-96x96.jpeg","caption":"Nicolas Fetiveau"},"description":"Fondateur associ\u00e9 d\u2019Eterra Partners, Nicolas Fetiveau dispose d\u2019une solide exp\u00e9rience de plus de 20 ans dans le d\u00e9veloppement commercial \u00e0 l\u2019\u00e9chelle internationale.","sameAs":["https:\/\/eterrapartners.com\/author\/nicolas\/"],"url":"https:\/\/eterrapartners.com\/sr\/author\/nicolas\/"}]}},"_links":{"self":[{"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/posts\/4052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/comments?post=4052"}],"version-history":[{"count":3,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/posts\/4052\/revisions"}],"predecessor-version":[{"id":4284,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/posts\/4052\/revisions\/4284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/media\/4065"}],"wp:attachment":[{"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/media?parent=4052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/categories?post=4052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eterrapartners.com\/sr\/wp-json\/wp\/v2\/tags?post=4052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}