Article: L’étude de la pratique de vérification sociétale dans le contexte français de la loi Grenelle 2

Claire GILLET-MONJARRET          

Maître de Conférences
Université Montpellier 2
Montpellier Recherche en Management (MRM)

Abstract

The generalization of sustainability reporting has been accompanied by a questioning of its quality. As a result, many companies have begun to organize sustainability verification, the aim being to make their reporting reliable. The recommendations made by the Grenelle 2 law highlight the need for companies to carry out verification and reinforce the interest in the study of this practice. Using interviews with sustainability auditors and analysis of their working documents, our research aims to study sustainability audits in a specific regulatory context. The results suggest that the establishment of sustainability audits is a response to various forms of pressure for the purpose of obtaining legitimacy.