Hi Daniel, Hi Shebbe,
Daniel : Oki, I’ve check and put my fingers inside the OCIO config. I remapped some name like to “Standard” for Blender for the “ACES 1.0 - SDR Video” put the Blender params and it works great. The only thing a quite boring, ACEScct is like the old “Matte Paint 8bits” and not found the “linear_to_sRGB” for the HDR files so I use Raw and seems close but if someone know what is the old “linear_to _sRGB”, I got it. I need also to remap some name to have something close to the name of the ACES 1.2.
Shebbe : Yes it’s working, I used them from ACES 1.2. Great news for all is in the OCIO file now. I use the CG one and for camera, I convert them in Davinci Resolve to EXR or png so I have the “studio profile” directly in Davinci Resolve. Thank also for all the others tips you gave to me. As I found the “Output - sRGB” that I used for 8bits is ACEScct in ACES 1.3, solved my issue.
Right now, my workflow from Substance Painter to Blender, Nuke, Davinci Resolve is optimal and the color is the same, including in the Fusion page using ACES 1.2 as view display + the gamut compression.
Do you have some ressources to learn the OCIO 2.0 / ACES 1.3 format ? I want to learn it and have the possibility to change name and customize it more accuratly than now 
Thank you for all your answers and sorry for the long delay to answer you, my week was heavy on duty (lighting on two movies and one using UE 5.1 and I’m beginner under UE 5.1).
Have a nice weekend,
Matt