{"id":2848,"date":"2026-01-12T09:00:00","date_gmt":"2026-01-12T08:00:00","guid":{"rendered":"https:\/\/dev.mdconseil-formation.com\/actualites\/non-classe\/pourquoi-la-rse-et-le-hse-doivent-remonter-au-comex-passer-dune-logique-cout-a-une-logique-performance\/"},"modified":"2026-05-21T12:06:58","modified_gmt":"2026-05-21T10:06:58","slug":"pourquoi-la-rse-et-le-hse-doivent-remonter-au-comex-passer-dune-logique-cout-a-une-logique-performance","status":"publish","type":"post","link":"https:\/\/dev.mdconseil-formation.com\/en\/actualites\/rse-et-environnement\/pourquoi-la-rse-et-le-hse-doivent-remonter-au-comex-passer-dune-logique-cout-a-une-logique-performance\/","title":{"rendered":"Pourquoi la RSE et le HSE doivent remonter au COMEX : passer d’une logique \u00ab co\u00fbt \u00bb \u00e0 une logique \u00ab performance \u00bb"},"content":{"rendered":"
\"RSE<\/figure>\n\n\n\n

Pendant longtemps, la sant\u00e9-s\u00e9curit\u00e9 au travail et la responsabilit\u00e9 soci\u00e9tale des entreprises ont \u00e9t\u00e9 per\u00e7ues comme des contraintes p\u00e9riph\u00e9riques : une case \u00e0 cocher pour satisfaire le l\u00e9gislateur, rassurer quelques parties prenantes et \u00e9viter les gros d\u00e9rapages m\u00e9diatiques. Dans beaucoup de groupes comme dans nombre de PME ou d’ETI, ces sujets ont \u00e9t\u00e9 cantonn\u00e9s \u00e0 des fonctions expertes \u2013 QHSE, juridique, d\u00e9veloppement durable \u2013 rarement pr\u00e9sentes dans les lieux o\u00f9 se prennent les d\u00e9cisions structurantes, c’est-\u00e0-dire au COMEX.<\/p>\n\n\n\n

Or ce paysage a profond\u00e9ment chang\u00e9. Sous l’effet combin\u00e9 du durcissement r\u00e9glementaire, de la pression des march\u00e9s financiers, des attentes des salari\u00e9s et de la soci\u00e9t\u00e9 civile, la RSE et la sant\u00e9-s\u00e9curit\u00e9 sont devenues des d\u00e9terminants majeurs de la performance globale. Les entreprises qui continuent de les traiter comme de simples centres de co\u00fbts prennent un retard strat\u00e9gique qui peut, \u00e0 terme, peser lourd sur leur comp\u00e9titivit\u00e9, leur capacit\u00e9 \u00e0 recruter, voire sur leur continuit\u00e9 d’activit\u00e9.<\/p>\n\n\n\n

La premi\u00e8re raison pour laquelle ces sujets doivent remonter au COMEX tient \u00e0 leur lien direct avec le mod\u00e8le d’affaires. Les enjeux de sant\u00e9-s\u00e9curit\u00e9 conditionnent la capacit\u00e9 de l’entreprise \u00e0 produire sans interruption, \u00e0 \u00e9viter les accidents graves et les contentieux co\u00fbteux, \u00e0 maintenir un climat social serein. Les enjeux environnementaux et soci\u00e9taux influencent quant \u00e0 eux l’acc\u00e8s \u00e0 certains march\u00e9s, les conditions de financement, l’acceptabilit\u00e9 de projets industriels, ou encore la fid\u00e9lit\u00e9 de clients de plus en plus sensibles \u00e0 la tra\u00e7abilit\u00e9 sociale et environnementale. \u00c0 ce niveau, il ne s’agit plus de conformit\u00e9 technique mais bien de p\u00e9rennit\u00e9 \u00e9conomique.<\/p>\n\n\n\n

Deuxi\u00e8me \u00e9l\u00e9ment cl\u00e9 : la RSE et le HSE appellent des arbitrages v\u00e9ritablement strat\u00e9giques. D\u00e9cider d’investir dans des \u00e9quipements plus s\u00fbrs ou moins \u00e9nergivores, repenser la conception d’un produit pour int\u00e9grer l’\u00e9co-conception, internaliser ou externaliser une activit\u00e9 \u00e0 forte intensit\u00e9 de risques, revoir en profondeur l’organisation du travail pour pr\u00e9venir les risques psychosociaux\u2026 Tous ces choix engagent l’entreprise sur plusieurs ann\u00e9es et ont un impact crois\u00e9 sur la finance, les op\u00e9rations, les ressources humaines, les achats. Ils ne peuvent \u00eatre trait\u00e9s \u00e0 un niveau purement op\u00e9rationnel sans perdre en coh\u00e9rence ni en efficacit\u00e9.<\/p>\n\n\n\n

Le COMEX est justement le lieu o\u00f9 se croisent les grandes fonctions de l’entreprise. C’est \u00e0 ce niveau que l’on peut articuler la politique de pr\u00e9vention avec la strat\u00e9gie industrielle, la politique climat avec la feuille de route commerciale, ou encore les enjeux de qualit\u00e9 de vie au travail avec la politique de transformation et de conduite du changement. Sans ce pilotage int\u00e9gr\u00e9 au plus haut niveau, les d\u00e9marches RSE et HSE restent souvent fragment\u00e9es, port\u00e9es par des convaincus, mais insuffisamment reli\u00e9es aux priorit\u00e9s business. On multiplie alors les initiatives, les labels, les actions de communication, sans forc\u00e9ment obtenir la baisse durable de l’accidentologie, la r\u00e9duction effective de l’empreinte carbone ou l’am\u00e9lioration tangible de l’engagement des salari\u00e9s.<\/p>\n\n\n\n

\"Gouvernance<\/figure>\n\n\n\n

Cette exigence de gouvernance renforc\u00e9e est d’autant plus forte que les responsabilit\u00e9s juridiques des dirigeants se sont consid\u00e9rablement accrues. En cas d’accident grave du travail, d’atteinte majeure \u00e0 l’environnement ou de manquement au devoir de vigilance dans la cha\u00eene d’approvisionnement, les cons\u00e9quences ne sont plus uniquement financi\u00e8res ou r\u00e9putationnelles. Elles peuvent aussi \u00eatre p\u00e9nales. Un dirigeant ne peut plus raisonnablement se retrancher derri\u00e8re une absence d’information ou un cloisonnement des sujets : il lui revient de d\u00e9montrer que l’entreprise a mis en place une organisation de pr\u00e9vention \u00e0 la hauteur de ses risques.<\/p>\n\n\n\n

\"Performance<\/figure>\n\n\n\n

Remettre la RSE et le HSE au c\u0153ur du COMEX n’est pas un luxe r\u00e9serv\u00e9 aux grands groupes. C’est, pour toute organisation, la condition pour passer d’une logique d\u00e9fensive, centr\u00e9e sur le respect a minima de la r\u00e9glementation, \u00e0 une logique offensive, o\u00f9 la ma\u00eetrise des risques humains et environnementaux devient un levier de comp\u00e9titivit\u00e9, de cr\u00e9dibilit\u00e9 et d’attractivit\u00e9.<\/p>\n\n\n\n

En filigrane, il s’agit moins d’ajouter un \u00ab\u00a0sujet de plus\u00a0\u00bb \u00e0 l’agenda des dirigeants que de reconna\u00eetre que ces dimensions font d\u00e9sormais partie int\u00e9grante de ce que l’on appelle la performance durable.<\/p>","protected":false},"excerpt":{"rendered":"

Pendant longtemps, la sant\u00e9-s\u00e9curit\u00e9 au travail et la responsabilit\u00e9 soci\u00e9tale des entreprises ont \u00e9t\u00e9 per\u00e7ues comme des contraintes p\u00e9riph\u00e9riques : […]<\/p>\n","protected":false},"author":2,"featured_media":2845,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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