Données brutes

{
  "company": {
    "name": "Cosmos Energy SAS",
    "siret": "84231957800026",
    "sector": "Production d'énergie renouvelable (3511Z)",
    "sizeFte": 145,
    "caEur": 85000000,
    "cfo": "Hélène Marchetti",
    "period": "Exercice 2025"
  },
  "bonds": [
    {
      "isin": "FR0014COSMOS24",
      "name": "Cosmos Energy Green Bond 2024-2030",
      "type": "green",
      "issueDate": "2024-03-18",
      "maturity": "2030-03-18",
      "nominal": 80000000,
      "baseCoupon": 0.042,
      "spoProvider": "Sustainalytics",
      "spoDate": "2024-02-22",
      "framework": "GBP",
      "categories": [
        "renewable_energy",
        "energy_efficiency",
        "clean_transport"
      ],
      "taxonomyAlignment": 0.88
    },
    {
      "isin": "FR0014COSMOS25",
      "name": "Cosmos Energy SLB 2025-2032",
      "type": "slb",
      "issueDate": "2025-06-04",
      "maturity": "2032-06-04",
      "nominal": 50000000,
      "baseCoupon": 0.045,
      "stepUpBps": 25,
      "spoProvider": "ISS ESG",
      "spoDate": "2025-04-30",
      "framework": "SLBP",
      "categories": [],
      "kpiIds": [
        "kpi-ghg-12",
        "kpi-renewables"
      ],
      "observationDate": "2030-12-31"
    }
  ],
  "kpis": [
    {
      "id": "kpi-ghg-12",
      "category": "ghg_scope1_2",
      "label": "Émissions GES Scope 1+2 (tCO2e)",
      "unit": "tCO2e",
      "baselineYear": 2020,
      "baselineValue": 42500,
      "targetYear": 2030,
      "targetValue": 24650,
      "direction": "decrease",
      "methodology": "GHG Protocol Corporate Standard — vérification annuelle Bureau Veritas",
      "verifier": "Bureau Veritas"
    },
    {
      "id": "kpi-renewables",
      "category": "renewables_share",
      "label": "Part d'énergies renouvelables dans le mix",
      "unit": "%",
      "baselineYear": 2020,
      "baselineValue": 62,
      "targetYear": 2030,
      "targetValue": 95,
      "direction": "increase",
      "methodology": "Mix énergétique consolidé certificats GO",
      "verifier": "Bureau Veritas"
    },
    {
      "id": "kpi-gender",
      "category": "gender_diversity",
      "label": "Part de femmes en comité de direction",
      "unit": "%",
      "baselineYear": 2022,
      "baselineValue": 22,
      "targetYear": 2028,
      "targetValue": 40,
      "direction": "increase",
      "methodology": "Loi Rixain — reporting BDESE",
      "verifier": "Mazars"
    },
    {
      "id": "kpi-training",
      "category": "training_hours",
      "label": "Heures de formation par salarié et par an",
      "unit": "h/employee",
      "baselineYear": 2022,
      "baselineValue": 18,
      "targetYear": 2028,
      "targetValue": 32,
      "direction": "increase",
      "methodology": "Plan de développement des compétences",
      "verifier": "—"
    }
  ],
  "observations": [
    {
      "kpiId": "kpi-ghg-12",
      "year": 2021,
      "value": 41200,
      "verified": true
    },
    {
      "kpiId": "kpi-ghg-12",
      "year": 2022,
      "value": 38800,
      "verified": true
    },
    {
      "kpiId": "kpi-ghg-12",
      "year": 2023,
      "value": 36100,
      "verified": true
    },
    {
      "kpiId": "kpi-ghg-12",
      "year": 2024,
      "value": 34400,
      "verified": true
    },
    {
      "kpiId": "kpi-ghg-12",
      "year": 2025,
      "value": 33150,
      "verified": true,
      "verifierReport": "BV-2026-018"
    },
    {
      "kpiId": "kpi-renewables",
      "year": 2021,
      "value": 65,
      "verified": true
    },
    {
      "kpiId": "kpi-renewables",
      "year": 2022,
      "value": 70,
      "verified": true
    },
    {
      "kpiId": "kpi-renewables",
      "year": 2023,
      "value": 76,
      "verified": true
    },
    {
      "kpiId": "kpi-renewables",
      "year": 2024,
      "value": 81,
      "verified": true
    },
    {
      "kpiId": "kpi-renewables",
      "year": 2025,
      "value": 84,
      "verified": true
    },
    {
      "kpiId": "kpi-gender",
      "year": 2023,
      "value": 25,
      "verified": true
    },
    {
      "kpiId": "kpi-gender",
      "year": 2024,
      "value": 29,
      "verified": true
    },
    {
      "kpiId": "kpi-gender",
      "year": 2025,
      "value": 33,
      "verified": true
    },
    {
      "kpiId": "kpi-training",
      "year": 2023,
      "value": 22,
      "verified": false
    },
    {
      "kpiId": "kpi-training",
      "year": 2024,
      "value": 25,
      "verified": true
    },
    {
      "kpiId": "kpi-training",
      "year": 2025,
      "value": 27,
      "verified": true
    }
  ],
  "allocations": [
    {
      "id": "alloc-001",
      "isin": "FR0014COSMOS24",
      "projectName": "Parc éolien terrestre Beauce (28 MW)",
      "category": "renewable_energy",
      "region": "Centre-Val de Loire",
      "amount": 32000000,
      "disbursedPct": 1,
      "startDate": "2024-04-01",
      "endDate": "2025-09-30"
    },
    {
      "id": "alloc-002",
      "isin": "FR0014COSMOS24",
      "projectName": "Solaire photovoltaïque Provence (45 MWc)",
      "category": "renewable_energy",
      "region": "PACA",
      "amount": 28500000,
      "disbursedPct": 0.85,
      "startDate": "2024-07-12",
      "endDate": "2026-03-31"
    },
    {
      "id": "alloc-003",
      "isin": "FR0014COSMOS24",
      "projectName": "Rétrofit éolien Atlantique (uprating)",
      "category": "energy_efficiency",
      "region": "Pays de la Loire",
      "amount": 11500000,
      "disbursedPct": 0.7,
      "startDate": "2024-10-15"
    },
    {
      "id": "alloc-004",
      "isin": "FR0014COSMOS24",
      "projectName": "Bornes de recharge flotte VE entreprise",
      "category": "clean_transport",
      "region": "Multi-sites",
      "amount": 4200000,
      "disbursedPct": 0.6,
      "startDate": "2025-01-08"
    }
  ],
  "impacts": [
    {
      "id": "imp-001",
      "isin": "FR0014COSMOS24",
      "metric": "CO2 évité annuel",
      "unit": "tCO2e/an",
      "value": 28400,
      "year": 2025
    },
    {
      "id": "imp-002",
      "isin": "FR0014COSMOS24",
      "metric": "Capacité renouvelable installée",
      "unit": "MW",
      "value": 73,
      "year": 2025
    },
    {
      "id": "imp-003",
      "isin": "FR0014COSMOS24",
      "metric": "Production électrique propre",
      "unit": "GWh/an",
      "value": 148,
      "year": 2025
    },
    {
      "id": "imp-004",
      "isin": "FR0014COSMOS24",
      "metric": "Foyers équivalents alimentés",
      "unit": "foyers",
      "value": 62000,
      "year": 2025
    },
    {
      "id": "imp-005",
      "isin": "FR0014COSMOS24",
      "metric": "Bornes de recharge installées",
      "unit": "unités",
      "value": 240,
      "year": 2025
    }
  ],
  "spo": [
    {
      "id": "spo-001",
      "isin": "FR0014COSMOS24",
      "provider": "Sustainalytics",
      "rating": "Strong",
      "date": "2024-02-22",
      "scope": "Green Bond Framework — alignement GBP 2021 + Taxonomie UE"
    },
    {
      "id": "spo-002",
      "isin": "FR0014COSMOS25",
      "provider": "ISS ESG",
      "rating": "Advanced",
      "date": "2025-04-30",
      "scope": "SLB Framework — KPI matérialité + SPT ambition (SBTi-aligned)"
    }
  ],
  "eugbs": [
    {
      "isin": "FR0014COSMOS24",
      "taxonomyAlignment": 0.88,
      "factsheetPublished": true,
      "esmaReviewer": "Sustainalytics (ESMA Reg.)",
      "allocationReportDate": "2025-04-15",
      "impactReportDate": "2025-04-15"
    },
    {
      "isin": "FR0014COSMOS25",
      "taxonomyAlignment": 0,
      "factsheetPublished": false,
      "esmaReviewer": "",
      "allocationReportDate": "",
      "impactReportDate": ""
    }
  ]
}