{"id":20143,"date":"2023-07-19T08:00:00","date_gmt":"2023-07-19T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20143"},"modified":"2023-10-19T11:47:45","modified_gmt":"2023-10-19T15:47:45","slug":"le-developpement-durable-au-tribunal-de-contas-da-uniao-tcu-bresil","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/le-developpement-durable-au-tribunal-de-contas-da-uniao-tcu-bresil\/","title":{"rendered":"Le d\u00e9veloppement durable au Tribunal de Contas da Uni\u00e3o (TCU Br\u00e9sil)"},"content":{"rendered":"\n<p>Le th\u00e8me de la durabilit\u00e9 dans le secteur public devient de plus en plus pertinent \u00e0 l&#8217;\u00e9chelle mondiale.<\/p>\n\n<p>Dans le cadre de la Cour f\u00e9d\u00e9rale des comptes du Br\u00e9sil (TCU), la durabilit\u00e9 est un outil essentiel pour garantir que nos activit\u00e9s sont men\u00e9es de mani\u00e8re efficace, \u00e9quilibr\u00e9e et responsable. En tant qu&#8217;institution sup\u00e9rieure de contr\u00f4le, l&#8217;UTC est responsable de l&#8217;audit des comptes publics, ce qui en fait un organe important dans la gestion des ressources publiques et dans la promotion de la transparence et de l&#8217;efficacit\u00e9 de l&#8217;administration publique. \u00c0 cet \u00e9gard, l&#8217;adoption par l&#8217;UTC de pratiques durables est importante et n\u00e9cessaire.<\/p>\n\n<p>Gr\u00e2ce \u00e0 cette approche responsable, la Cour f\u00e9d\u00e9rale des comptes a mis en \u0153uvre des actions concr\u00e8tes et innovantes en mati\u00e8re de d\u00e9veloppement durable depuis 2015, ce qui lui a permis de s&#8217;imposer comme un leader dans le secteur public br\u00e9silien.<\/p>\n\n<p>De cette mani\u00e8re, nous sommes des leaders en mati\u00e8re d&#8217;actions \u00e9conomiques durables et des inducteurs de politiques et de pratiques qui r\u00e9duisent l&#8217;impact environnemental de nos actions administratives.<br\/>Pour atteindre cette position de leader, nous avons r\u00e9cemment investi dans des initiatives visant \u00e0 r\u00e9duire la consommation d&#8217;\u00e9lectricit\u00e9, d&#8217;eau et d&#8217;autres ressources naturelles. En outre, nous donnons la priorit\u00e9 \u00e0 une gestion appropri\u00e9e des d\u00e9chets et encourageons nos employ\u00e9s \u00e0 utiliser les transports publics.<\/p>\n\n<h2 class=\"wp-block-heading\">L&#8217;\u00e9nergie<\/h2>\n\n<p>Avec le syst\u00e8me photovolta\u00efque de trois mini-centrales, qui repr\u00e9sentera environ 18 % de la consommation actuelle d&#8217;\u00e9lectricit\u00e9 dans les b\u00e2timents de la Cour, les \u00e9conomies attendues sont d&#8217;environ 700 000 R$ par an, g\u00e9n\u00e9rant un flux de tr\u00e9sorerie cumul\u00e9 de plus de 20 millions de R$ en 20 ans, avec un temps de retour sur investissement d&#8217;environ quatre ans. Notre centrale photovolta\u00efque a une capacit\u00e9 totale install\u00e9e de 781 kWp, produisant en moyenne 92 MWh\/mois, ce qui \u00e9quivaut \u00e0 34,16% de la consommation totale de l&#8217;UTC.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"718\" height=\"371\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-28.png\" alt=\"\" class=\"wp-image-21763\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-28.png 718w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-28-300x155.png 300w\" sizes=\"auto, (max-width: 718px) 100vw, 718px\" \/><figcaption class=\"wp-element-caption\">Figure 1 &#8211; Panel d&#8217;actions de d\u00e9veloppement durable 2017-2022<\/figcaption><\/figure>\n\n<p>Des gestes simples tels que le changement d&#8217;ampoules, la r\u00e9duction de l&#8217;utilisation de la climatisation et la r\u00e9vision des tarifs ont contribu\u00e9 \u00e0 r\u00e9duire notre consommation quotidienne d&#8217;\u00e9lectricit\u00e9.<br\/>Ces actions, combin\u00e9es \u00e0 l&#8217;installation de la centrale photovolta\u00efque, ont permis de r\u00e9aliser des \u00e9conomies totales de 16 millions de R$ en cinq ans, avec une baisse de 42 % de la consommation.<\/p>\n\n<p>Il est important de souligner qu&#8217;avec l&#8217;ach\u00e8vement du projet de centrale photovolta\u00efque, nous avons obtenu le prix A3P &#8211; Best Sustainability Practices in Public Administration of Innovation in Public Administration, ann\u00e9e 2018, conjointement avec le minist\u00e8re de l&#8217;Environnement. Ce prix nous a permis de faire reconna\u00eetre ce projet, de donner de la visibilit\u00e9 \u00e0 cette pratique au sein de l&#8217;administration publique et d&#8217;encourager d&#8217;autres organismes \u00e0 cr\u00e9er de nouvelles propositions de bonnes pratiques.<\/p>\n\n<h2 class=\"wp-block-heading\">Papier<\/h2>\n\n<p>La mise en \u0153uvre de processus \u00e9lectroniques en 2009 a permis de r\u00e9duire la consommation de papier A4. Au cours de la p\u00e9riode de 10 ans (2010-2020), plus de 45 millions de pages (90 000 ramettes) n&#8217;ont pas \u00e9t\u00e9 imprim\u00e9es, ce qui \u00e9quivaut \u00e0 6 000 arbres. En termes financiers, les \u00e9conomies r\u00e9alis\u00e9es s&#8217;\u00e9l\u00e8vent \u00e0 1,2 million de R$.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"714\" height=\"385\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-29.png\" alt=\"\" class=\"wp-image-21769\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-29.png 714w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-29-300x162.png 300w\" sizes=\"auto, (max-width: 714px) 100vw, 714px\" \/><figcaption class=\"wp-element-caption\">Figure 2 \u2013 2017-2022 Sustainability Actions Panel \u2013 Paper \/ reams<\/figcaption><\/figure>\n\n<p>En 2016, l&#8217;UTC a adh\u00e9r\u00e9 \u00e0 l&#8217;externalisation de l&#8217;impression. En g\u00e9n\u00e9ral, il s&#8217;agit de l&#8217;utilisation partag\u00e9e d&#8217;un nombre r\u00e9duit d&#8217;imprimantes par un plus grand nombre d&#8217;utilisateurs. Le nombre d&#8217;impressions a diminu\u00e9 d&#8217;environ un million de pages par an, ce qui \u00e9quivaut \u00e0 une r\u00e9duction des d\u00e9penses d&#8217;au moins 500 000 R$ par an ; en outre, nous avons r\u00e9duit les \u00e9quipements d&#8217;environ 75 %. Cela repr\u00e9sente une \u00e9conomie annuelle de 400 000 R$.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"314\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-30.png\" alt=\"\" class=\"wp-image-21774\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-30.png 600w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-30-300x157.png 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption class=\"wp-element-caption\">Figure 3 \u2013 2017-2022 Sustainability Actions Panel \u2013 Impressions \/ pages<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">Eau et assainissement<\/h2>\n\n<p>L&#8217;installation d&#8217;un syst\u00e8me d&#8217;assainissement sous vide dans les toilettes collectives, compos\u00e9 de trois usines de traitement des d\u00e9chets organiques, avec une r\u00e9duction d&#8217;environ 36 % de la consommation totale d&#8217;eau actuelle, g\u00e9n\u00e9rera des \u00e9conomies d&#8217;environ 560 000 R$ par an, avec un temps de retour sur investissement d&#8217;environ sept ans.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"671\" height=\"366\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-31.png\" alt=\"\" class=\"wp-image-21779\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-31.png 671w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-31-300x164.png 300w\" sizes=\"auto, (max-width: 671px) 100vw, 671px\" \/><figcaption class=\"wp-element-caption\">Figure 4 \u2013 2017-2022 Sustainability Actions Panel \u2013 Water \/ m<sup>3<\/sup><\/figcaption><\/figure>\n\n<p>En outre, d&#8217;autres initiatives telles que la fermeture m\u00e9canique des robinets, l&#8217;installation d&#8217;a\u00e9rateurs et d&#8217;un puits art\u00e9sien ont permis de r\u00e9duire la consommation d&#8217;eau de 72 % au cours des cinq derni\u00e8res ann\u00e9es. Ces actions ont entra\u00een\u00e9 une r\u00e9duction de 996 000 R$ par an.<br\/><\/p>\n\n<p>En plus d&#8217;investir dans des initiatives, nous nous soucions \u00e9galement de leur suivi. Nous fournissons toutes les informations dans un panneau sur le portail de l&#8217;UTC avec une interface conviviale qui permet de visualiser la production d&#8217;\u00e9nergie photovolta\u00efque, l&#8217;adoption de mesures d&#8217;\u00e9conomie d&#8217;eau, la suppression de la consommation de bouteilles en plastique jetables, l&#8217;acquisition de gobelets biod\u00e9gradables, la mise en \u0153uvre de l&#8217;externalisation de l&#8217;impression, parmi d&#8217;autres initiatives qui soulignent notre engagement envers les lignes directrices de notre politique de d\u00e9veloppement durable.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"717\" height=\"357\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-32.png\" alt=\"\" class=\"wp-image-21784\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-32.png 717w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-32-300x149.png 300w\" sizes=\"auto, (max-width: 717px) 100vw, 717px\" \/><figcaption class=\"wp-element-caption\">Figure 5 \u2013 2017-2022 Sustainability Actions Panel \u2013 Plastic bottles<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"652\" height=\"367\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-33.png\" alt=\"\" class=\"wp-image-21789\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-33.png 652w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/10\/image-33-300x169.png 300w\" sizes=\"auto, (max-width: 652px) 100vw, 652px\" \/><figcaption class=\"wp-element-caption\">Figure 6 \u2013 2017-2022 Sustainability Actions Panel \u2013 Disposable cups \/ packages<\/figcaption><\/figure>\n\n<p>Il est important de souligner que toutes ces actions visent \u00e0 concilier les avantages environnementaux, sociaux et \u00e9conomiques.<\/p>\n\n<p>Outre le contr\u00f4le interne, nous faisons \u00e9galement l&#8217;objet d&#8217;un contr\u00f4le externe par le domaine d&#8217;activit\u00e9 de l&#8217;UTC depuis 2017.<\/p>\n\n<p>Tous les organes de l&#8217;administration publique effectuent un contr\u00f4le similaire. Nous avons donc cr\u00e9\u00e9 un indice qui permet de mesurer et de comparer les actions de d\u00e9veloppement durable mises en \u0153uvre par les organismes publics f\u00e9d\u00e9raux br\u00e9siliens.<\/p>\n\n<p>Ainsi, l&#8217;application de l&#8217;IASA (Indice d&#8217;\u00e9valuation des actions de durabilit\u00e9 de l&#8217;administration publique) a \u00e9t\u00e9 \u00e9tablie, comprenant 11 lignes directrices : Plan logistique durable, eau, \u00e9nergie, papier et processus \u00e9lectronique, certification des b\u00e2timents publics, collecte s\u00e9lective, march\u00e9s publics durables, accessibilit\u00e9, formation, mobilit\u00e9 et adh\u00e9sion aux programmes.<\/p>\n\n<p>Depuis lors, nous avons investi dans des initiatives qui nous ont permis d&#8217;atteindre l&#8217;indice IASA maximal (3,0). En 2017, le r\u00e9sultat \u00e9tait de 2,15. En 2020, nous avons atteint l&#8217;indice de 2,71, et en 2022, nous avons atteint le concept maximum dans les 11 lignes directrices.<\/p>\n\n<p>Les r\u00e9sultats obtenus sont disponibles sous forme de graphiques qui permettent de suivre l&#8217;\u00e9volution de la mise en \u0153uvre des politiques de durabilit\u00e9.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"203\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-1024x203.png\" alt=\"Figure 2 - 2017-2022&#10;Indice d'&#xE9;valuation des actions de d&#xE9;veloppement durable\" class=\"wp-image-20135\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-1024x203.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-300x60.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-768x152.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-1536x305.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-2048x407.png 2048w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-17-at-2.55.14-PM-1320x262.png 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><br\/><strong>Figure 2 <\/strong>&#8211; Indice d&#8217;\u00e9valuation des actions de d\u00e9veloppement durable 2017-2022<\/figcaption><\/figure>\n\n<p>Ces r\u00e9sultats ont d\u00e9j\u00e0 \u00e9t\u00e9 pr\u00e9sent\u00e9s lors de nombreux symposiums sur le sujet, et nos initiatives visant \u00e0 promouvoir la durabilit\u00e9 administrative ont servi de mod\u00e8le \u00e0 divers organismes de l&#8217;administration publique br\u00e9silienne.<\/p>\n\n<p>Nous soulignons \u00e9galement que l&#8217;une des lignes directrices de notre politique de d\u00e9veloppement durable est notre participation institutionnelle aux initiatives d&#8217;autres entit\u00e9s ou sph\u00e8res gouvernementales qui contribuent \u00e0 la pr\u00e9servation de l&#8217;environnement.<\/p>\n\n<p>Il convient de noter que notre Programme de logistique durable (PLS) pour la p\u00e9riode quinquennale 2021-2025 maintient tous les axes th\u00e9matiques du plan pr\u00e9c\u00e9dent (Achats durables, Travaux et maintenance des b\u00e2timents, Technologies de l&#8217;information (TI), Qualit\u00e9 de vie, Communication et formation), et a inclus le point &#8220;\u00c9galit\u00e9 des genres&#8221;, en plus du lien avec les Objectifs de d\u00e9veloppement durable (ODD), de l&#8217;Agenda 2030 de l&#8217;Organisation des Nations unies (ONU).<\/p>\n\n<p>L&#8217;UTC sert de mod\u00e8le \u00e0 d&#8217;autres organismes publics et \u00e0 la soci\u00e9t\u00e9 en g\u00e9n\u00e9ral. En adoptant des pratiques durables, il encourage d&#8217;autres organismes \u00e0 faire de m\u00eame, contribuant ainsi \u00e0 la diffusion d&#8217;une culture de la durabilit\u00e9 dans l&#8217;administration publique.<\/p>\n\n<p>L&#8217;adoption de pratiques durables permet d&#8217;\u00e9conomiser des ressources telles que l&#8217;eau et l&#8217;\u00e9lectricit\u00e9. Il en r\u00e9sulte des co\u00fbts moindres pour l&#8217;organisme et, par cons\u00e9quent, pour la soci\u00e9t\u00e9. En outre, l&#8217;adoption de pratiques durables par l&#8217;UTC contribue \u00e0 r\u00e9duire l&#8217;impact environnemental de ses activit\u00e9s. Cela va de la r\u00e9duction de la consommation de papier \u00e0 l&#8217;adoption de mesures visant \u00e0 r\u00e9duire les \u00e9missions de gaz \u00e0 effet de serre. L&#8217;adoption de pratiques durables est \u00e9galement un moyen de faire preuve de responsabilit\u00e9 sociale et de promouvoir la transparence et l&#8217;efficacit\u00e9 de l&#8217;administration publique.<\/p>\n\n<p>En conclusion, l&#8217;adoption de pratiques durables par la Cour des comptes f\u00e9d\u00e9rale est importante non seulement pour l&#8217;exemple qu&#8217;elle donne aux autres organismes publics, mais aussi pour les ressources \u00e9conomis\u00e9es, la contribution \u00e0 l&#8217;environnement et la d\u00e9monstration de la responsabilit\u00e9 sociale.<\/p>\n\n<p>\u00c0 l&#8217;\u00e9chelle mondiale, la promotion de pratiques durables par toutes les institutions sup\u00e9rieures de contr\u00f4le de l&#8217;INTOSAI peut contribuer \u00e0 r\u00e9duire l&#8217;impact environnemental mondial, \u00e0 renforcer la coop\u00e9ration internationale sur les questions environnementales, \u00e0 contribuer \u00e0 l&#8217;Agenda 2030 des Nations unies et \u00e0 donner aux pays un leadership mondial en mati\u00e8re de durabilit\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le th\u00e8me de la durabilit\u00e9 dans le secteur public devient de plus en plus pertinent&#8230;<\/p>\n","protected":false},"author":104,"featured_media":6223,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2909,32],"country":[2897],"region":[2870],"news-type":[2910],"coauthors":[3493],"class_list":["post-20143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-fr","category-non-classifiee","country-brazil-5-fr","region-olacefs-de-fr","news-type-news-in-brief-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le d\u00e9veloppement durable au Tribunal de Contas da Uni\u00e3o (TCU Br\u00e9sil) - INTOSAI 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