Partenaires 3A et Solutions
Experts de confiance, outils éprouvés
Derrière chaque stratégie pertinente se cache une expertise affûtée. Nous vous aidons à décrypter la complexité, à collaborer avec les bons spécialistes et à appliquer ce qui fonctionne pour que la transformation soit fondée sur la connaissance, portée par l’expertise et conçue pour durer.
Nous réunissons des navigateurs aguerris & des instruments fiables — pour orienter les stratégies complexes à travers des marées changeantes & les mener vers des résultats mesurables
Guidés par les étoiles, ancrés par les cartes
Nous réunissons des navigateurs aguerris & des instruments fiables — pour orienter les stratégies complexes à travers des marées changeantes & les mener vers des résultats mesurables
Guidés par les étoiles, ancrés par les cartes
Trouver la bonne expertise…
Chez 3A, nous n’apportons pas seulement des réponses. Nous apportons les bonnes perspectives et les bonnes méthodes pour obtenir les résultats souhaités. Notre réseau étendu de partenaires et d’experts comprend des consultants reconnus, des agences spécialisées et des praticiens expérimentés capables de naviguer dans la complexité avec clarté et précision.
…et les bons outils pour chaque mission
À leurs côtés, nous mobilisons des outils, standards & cadres éprouvés, affinés par l’expérience du terrain, pour relever vos défis stratégiques, de durabilité et de reporting. Ensemble, nos équipes et nos pratiques sélec-tionnées apportent la substance et la rigueur qui génère un impact durable.
Nos partenaires
Institutionnels & académiques
Nous collaborons avec des universités, des instituts de recherche et des organisations internationales afin de garantir que nos services de formation et de conseil soient alignés sur les dernières normes, les avancées scientifiques et les meilleures pratiques en matière de gestion, de durabilité, de RSE et d’ESG.
Autres cabinets de conseil
Nous entretenons un réseau de partenaires externes de confiance, nous permettant d’offrir un catalogue flexible de services spécialisés. Grâce à un dialogue continu, nous veillons à une compréhension claire de l’expertise, des standards de qualité et de la valeur ajoutée de chaque partenaire. Ces consultants peuvent être mobilisés pour des interventions ciblées et ponctuelles, selon les besoins du client.
Le cas échéant, nous pouvons proposer des offres personnalisées ou des tarifs préférentiels, dans le cadre de conditions convenues à l’avance. 3A Advisory peut également accompagner le client dans la définition du cahier des charges, la supervision de la mise en œuvre et le contrôle qualité, afin d’assurer une satisfaction maximale.
Ces partenariats sont régis par des accords de collaboration formels, incluant des clauses de confidentialité (NDA). 3A Advisory peut percevoir des frais de facilitation (généralement de 10 à 15 %) directement auprès du partenaire. Ce montant n’augmente pas le coût pour le client ; il reflète simplement la valeur ajoutée apportée par 3A dans la sélection de l’expertise, la coordination du projet et l’alignement avec vos objectifs stratégiques.
En complément, nous collaborons également avec des prestataires locaux, afin d’assurer la proximité, la pertinence culturelle et la réactivité là où cela compte le plus.
Outils et cadres de référence
Tool or Framework | Author(s) | Description |
|---|---|---|
ABC (Activity-Based Costing) | Kaplan & Cooper (1988) | Costing method that assigns overhead & indirect costs to specific activities |
BCG Matrix (Growth-Share Matrix) | Boston Consulting Group (1970s) | Portfolio tool to classify business units/products by market growth & relative market share |
BSC (Balanced Scorecard) | Kaplan & Norton (1992) | Strategic management system linking objectives across four perspectives |
Beyond Budgeting | Hope & Fraser (2000s) | Replaces rigid budgets with adaptive planning & decentralised decision-making |
CRM (Customer Relationship Management) | Kestnbaum, Shaw (1980s) | Manages customer interactions, improves service & drives loyalty |
CXM (Customer Experience Management) | Reichheld/Forrester (2000s) | Designs, monitors & optimises the customer journey for satisfaction and retention |
ISO 9001 | ISO (1987), latest v. (2015) | Certifiable international standard for quality management systems, based on PDCA cycles |
LCA (Life-Cycle Assessment) | SETAC/ISO (1990s) | Method to evaluate environmental impacts across a product’s life cycle (from raw materials to disposal, cradle-to-grave, cradle-to-gate) |
Lean Management | Toyota (1950s) | Continuous improvement approach focused on eliminating waste & maximising value |
PEST(EL) Analysis | Aguilar (1967) | Assesses Political, Economic, Social, Technological, Environmental & Legal factors influencing strategy |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
SWOT Analysis | Humphrey (1960s), Stanford (1970s) | Framework for mapping Strengths, Weaknesses, Opportunities & Threats |
Six Sigma | Motorola (1986) | Data-driven methodology to improve quality & reduce defects through process optimisation |
StratEx (Strategy Expenditures) | Beyond Budgeting (2000s) | Complementing CapEx and OpEx, this expenditure links strategic planning to execution |
Strategy Map | Kaplan & Norton (2000) | Visual tool to connect strategic objectives within a BSC framework, showing cause-and-effect relationships |
TOC (Theory of Constraints) | Mewes (1971), Goldratt (1984) | Management approach focused on ongoing improvement of the limiting elements of a system |
TQM (Total Quality Management) | Deming et al (1940s), popularised (1980s) | Management approach focused on continuous quality improvement across the organisation |
Time-Driven ABC (+ Enhanced TDABC) | Kaplan & Anderson (2004), Fisch (2024) | ABC models with additional time (+ ESG qualifiers) |
Value Chain Analysis (internal) | Porter (1985) | Framework for analysing internal activities to identify sources of competitive advantage |
Value Chain/System Analysis (global/external) | Gereffi (1994), Kaplinsky & Morris (2001) | Analytical framework mapping an organisations entire value system (up- & downstream, scope 3) |
Tool or Framework | Author(s) | Description |
|---|---|---|
AA1000SES | AccountAbility (2015) | Stakeholder engagement standard integrating stakeholder expectations into governance, strategy & operations |
B Corp | B Lab (2006), v. 7 (2025) | Global certification assessing social & environmental performance, accountability & transparency |
Carbon Neutrality | Evolved (1990s), BSI (2006), ISO (2023) | Commitment to achieve a balance between emitted & offset carbon dioxide (cf. ISO 14068‑1) |
Catalyst | Ashoka (2011), Palladium (2020) | Role or entity that accelerates systemic change by enabling others |
Cradle to Cradle® | McDonough & Braungart (2002), C2C Certified v4.0 (2023) | Design philosophy & label for circular, regenerative systems where materials circulate as nutrients |
Doughnut Economics | Kate Raworth (2012) | Framework combining social foundations & ecological ceilings to define a sustainable space for humanity |
Due diligence | Grotius (1625), Kiernan/Eccles/Hart (1990s) | Process to identify, assess, mitigate & monitor ESG risks along operations & supply chains |
Ecovadis | EcoVadis (2007), rev. (2025) | Global platform rating corporate sustainability performance & supply chain practices |
EMAS (Eco-Management and Audit Scheme) | European Commission (1993), v. 17/19 (2023) | EU management instrument combining EMS, compliance, reporting & external validation |
EP (Equator Principles) | EPFI (2003), EP4 (2020) | Financial industry benchmark for determining, assessing & managing ESG risks in projects |
ESG | Kiernan (1992), Innovest & UNEP-FI (2004) | Framework to evaluate environmental, social & governance dimensions of corporate performance |
ESR – ENTREPRISE RESPONSABLE | INDR (2010), rev. (2020) | Luxembourg’s national CSR programme & label (valid 3 years per renewal) |
ESRS (European Sustainability Reporting Standards) | EFRAG, EC (2023), Exposure draft (31.7.2025) | European sustainability reporting standards under the CSRD (adopted 31.7.2023, effective 1.1.2024) |
EU Ecolabel | European Union (1992), rev. (2023) | Official EU label certifying products/services meeting environmental standards over their life cycle |
FSC (Forest Stewardship Council) | FSC (1993), v6. (2021) | Certification for sustainable forest management & chain of custody for wood products |
Fair Trade | FLO (1997), Fairtrade International, rev. (2025) | Global ESG certification ensuring fair price, decent labour & sustainable practices in supply chains |
GHG Protocol (Greenhouse Gas Protocol) | WRI & WBCSD (2001), rev. (2025) | Global standard for quantifying, managing & reporting GHG emissions across scopes 1, 2 & 3 |
IPBES (Intgov. Science-Policy Pltf. on Biodiversity & Ecosystem Serv.) | UNEP (2012), AR (2019) | Platform providing scientific assessments of biodiversity, ecosystem services & nature’s contributions |
IPCC (Intergovernmental Panel on Climate Change) | United Nations (1988), AR6 (2023) | UN scientific authority assessing climate change, impacts & mitigation/adaptation pathways |
ISO 45001 | ISO (2018), conf. (2023) | Standard for managing occupational health & safety risks (replaces OHSAS 18001) |
ISO 14001 | ISO (1996), rev. (2015) | Standard for environmental management systems (EMS) |
ISO 14040/44 | ISO (2006), rev. (2020) | Standards on principles, framework & requirements for life cycle assessment (LCA) |
ISO 14064-1/-2/-3 | ISO (2006), rev. (2019) | Three-part organisation-level standard for quantifying, monitoring, reporting & verifying GHG emissions & removals |
ISO 14068‑1 | ISO (2023) | Standard on principles, requirements & guidance for carbon neutrality |
ISO 26000 | ISO (2010) | Non‑certifiable guidance standard on principles, core subjects & implementation of CSR |
ISO 50001 | ISO (2011), rev. (2018) | Certifiable energy management systems (EMS) standard for continuous improvement in energy performance |
Inclusive Growth | Ianchovichina & Lundström (2009), Kaplan, Serafeim & Tugendhat (2018) | Profitable strategies for tackling poverty & inequality by broad-based economic inclusion of a wider population |
LCA (Life-Cycle Assessment) | SETAC/ISO (1990s) | Method to evaluate environmental impacts across a product’s life cycle (from raw materials to disposal, cradle-to-grave, cradle-to-gate) |
Nature Positive | WWF (2020), CBD (2022), NPI (2023) | Goal & principle for organizations to deliver net beneficial impact on biodiversity & ecosystems |
Net Zero | UNFCCC (2015), IPCC (2018), SBTi (2021) | Commitment to reduce GHG emissions to near-zero & balance the remaining with removals (not just offsets) |
Nutri‑Score | UK FSA (2007), Santé publique France (2017), rev. (2025) | Front‑of‑pack label rating food & beverages (A–E) on their estimated nutritional quality |
OECD Guidelines for Multinational Enterprises | OECD (1976), rev. (2023) | International guidelines on responsible business conduct for multinational enterprises |
PEF (Product Environmental Footprint) | European Commission, JRC (2013) | EU methodology to assess environmental performance of products via life cycle, multi‑impact metrics |
PEFC (Programme for the Endorsement of Forest Certification) | PEFC (1999), rev. (2020) | Global non-profit certifying sustainable forest management & responsible wood sourcing |
Planetary Boundaries | Rockström et al. (2009), Steffen et al. (2015), Sakschewski et al. (2025) | Science-based framework defining 9 Earth system limits essential for maintaining planetary stability & resilience |
Positive Impact | UNEP-FI (2014), Pavez et al. (2020) | Business approach focused on generating measurable ESG contributions, not just minimizing harm |
Responsibility Europe | AFNOR, Ecoparc & INDR (2021), rev. (2025) | European CSR label built on ISO 26000, giving international recognition to national CSR labels |
SBTi (Science Based Targets initiative) | CDP, UNGC, WRI & WWF (2015), Net‑Zero Standard V1.3 (2025) | Initiative validating corporate emissions targets aligned with climate science (incl. 1,5°C pathway) |
SDGs (Sustainable Development Goals) | United Nations (2015) | 17 global goals guiding social, environmental & economic sustainable development |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
Stakeholder Theory | Freeman (1984) | Management balancing diverse interests in decision-making to create value for all stakeholders (not just shareholders) |
Sustainable Development | IUCN & WWF (1980), Brundtland (1987), UN (1992, 2015) | Development meeting present needs without compromising future generations’ ability to meet theirs |
UN Guiding Principles on Business and Human Rights | Ruggie, UN Human Rights Council (2011) | Soft‑law global Human Rights Due Diligence framework articulating the “Protect, Respect, Remedy” pillars |
UNGC (UN Global Compact) | United Nations (2000) | Voluntary corporate initiative to align with principles in human rights, labour, environment & anti‑corruption |
Value Chain/System Analysis (global/external) | Gereffi (1994), Kaplinsky & Morris (2001) | Analytical framework mapping an organisations entire value system (up- & downstream, scope 3) |
WEF Stakeholder Capitalism Metrics | World Economic Forum (2020) | Common ESG metrics designed to measure stakeholder capitalism performance |
Normes obligatoires & cadres règlementaires
Tool or Framework | Author(s) | Description |
|---|---|---|
CSDDD (Corporate Sustainability Due Diligence Directive) | EC (2025) | EU directive establishing due diligence obligations on sustainability & human rights (under finalisation) |
CSRD (Corporate Sustainability Reporting Directive) | EC (2022), phased implementation (2024–2028) | EU directive (replacing NFRD) expanding sustainability reporting for large & listed companies (incl. double materiality & mandating ESRS) |
ESRS (European Sustainability Reporting Standards) | EFRAG, EC (2023), Exposure draft (31.7.2025) | European sustainability reporting standards under the CSRD (adopted 31.7.2023, effective 1.1.2024) |
EU Green Taxonomy – Delegated Acts | EC (2023), rev. (2025) | Delegated acts defining technical screening criteria under EU Green Taxonomy (incl. renewable energy & social taxonomy) |
EU Taxonomy | EC (2020) | Classification system for environmentally sustainable economic activities (in force) |
NFRD (Non-Financial Reporting Directive) | EC (2014) | First EU ESG reporting directive (gradually replaced by CSRD) |
SEC Climate Disclosures | U.S. SEC (2025-) | Proposed U.S. climate-related disclosure requirements for listed companies (near final adoption) |
SFDR (Sustainable Finance Disclosure Regulation) | EC (2021) | Regulation on sustainability-related disclosures in the financial sector (in force) |
UK TCFD-aligned Requirements | UK Government, FCA (2022) | UK disclosure requirements aligned with TCFD recommendations (in force) |
VSME (Voluntary Standard for SMEs) | EFRAG, EC (2024), rev. (2025-) | Voluntary sustainability reporting standard for small & medium-sized companies (submitted 2024, recommendation 30.7.2025) |
Cadres volontaires & normes internationales
Tool or Framework | Author(s) / Body | Description |
|---|---|---|
<IR> Framework | IIRC (2013), Value Reporting Foundation (2021), ISSB (2022) | Integrated (financial & non-financial performance) reporting focuses on value creation through 6 capitals |
CDP (Carbon Disclosure Project) | CDP (2000), annual rev. | Global platform for voluntary carbon & climate disclosure |
GHG Protocol (Greenhouse Gas Protocol) | WRI & WBCSD (2001), rev. (2025) | Global standard for quantifying, managing & reporting GHG emissions across scopes 1, 2 & 3 |
GRI (Global Reporting Initiative) | GRI (1997), rev. (2021, effective 2023) | International sustainability reporting framework, defining universal, sector & topic-specific standards, incl. climate change & energy (6/2025), biodiversity (1/2024), climate (4/2025) |
GRI Sector Standards | GRI (2021-) | Industry-specific extensions of the GRI providing enhanced materiality & comparability |
IFRS S1 & S2 (Sustainability & Climate-related Disclosure Stds.) | ISSB & IFRS (2023) | Global sustainability disclosure baseline: general sustainability info. (S1), climate risks & opportunities (S2) |
ISO 14067 | ISO (2013), rev. (2018) | Standard for quantifying & reporting the carbon footprint of a product (CFP) across its life cycle |
ISO 45001 | ISO (2018), conf. (2023) | Standard for managing occupational health & safety risks (replaces OHSAS 18001) |
ISO 14064-1/-2/-3 | ISO (2006), rev. (2019) | Three-part organisation-level standard for quantifying, monitoring, reporting & verifying GHG emissions & removals |
ISO 26000 | ISO (2010) | Non‑certifiable guidance standard on principles, core subjects & implementation of CSR |
ISSB (International Sustainability Standards Board) | IFRS Foundation (2021) | Global standard-setting body consolidating sustainability & climate disclosure frameworks (TCFD, SASB, CDSB) |
OECD Guidelines for Multinational Enterprises | OECD (1976), rev. (2023) | International guidelines on responsible business conduct for multinational enterprises |
SBTi (Science Based Targets initiative) | CDP, UNGC, WRI & WWF (2015), Net‑Zero Standard V1.3 (2025) | Initiative validating corporate emissions targets aligned with climate science (incl. 1,5°C pathway) |
TCFD (Task Force on Climate-related Financial Disclosures) | Financial Stability Board (2017), consolidated into ISSB (2023) | Framework for consistent disclosure of climate-related financial risks & opportunities (incl. governance, strategy, risk, metrics & targets) |
UK SDR (Sustainability Disclosure Requirements) | UK Treasury & FCA (2023-) | Post-Brexit evolution of UK sustainability disclosure rules aligned with TCFD |
UNGC CoP (Communication on Progress) | UNGC (2004), new digital platform (2023) | Annual disclosure requirement for UN Global Compact participants to report progress on the 10 Principles & SDGs |
WDI (Workforce Disclosure Initiative) | ShareAction (2016) | Global initiative promoting transparency on workforce management & well-being |
WEF Stakeholder Capitalism Metrics | World Economic Forum (2020) | Common ESG metrics designed to measure stakeholder capitalism performance |
Labels
Tool or Framework | Author(s) / Body | Description |
|---|---|---|
B Corp | B Lab (2006), v. 7 (2025) | Global certification assessing social & environmental performance, accountability & transparency |
Ecovadis | EcoVadis (2007), rev. (2025) | Global platform rating corporate sustainability performance & supply chain practices |
Engagé RSE | AFNOR Certification (2008); rev. (2021) | French label assessing ISO 26000-aligned CSR maturity across 4 performance levels (incl. Responsibility Europe) |
ESR – ENTREPRISE RESPONSABLE | INDR (2010), rev. (2020) | Luxembourg’s national CSR programme & label (valid 3 years per renewal) |
Label LUCIE 26000 | Agence LUCIE (2007), ISO 26000 aligned (2011), rev. (2023) | French CSR label based on ISO 26000 principles (incl. Responsibility Europe) |
Responsibility Europe | AFNOR, Ecoparc & INDR (2021), rev. (2025) | European CSR label built on ISO 26000, giving international recognition to national CSR labels |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
Nous accompagnons également des approches de reporting hybrides ou sur mesure, combinant plusieurs cadres afin de répondre aux attentes des parties prenantes