Introduction


The 2000s were marked by a significant number of
financial scandals mainly due to problems of governance,
transparency and business ethics. In this context, large
financial and nonfinancial companies have tried increasingly to adopt
new practices to emphasize good governance. the need
sustainable development has become more than ever. responsibility
of social responsibility (CSR) and the integration of environmental,
social and governance (ESG) issues into strategy and business management
have now become obvious. However, the business world
in general and the finance were particularly
shaken by an important and serious financial crisis in 2007. this crisis
came once again reinforce the need to integrate a vision
long-term and sustainable management in business and money.