OR2014131 ART. L’ETUDE DE LA PRATIQUE DE VERIFICATION SOCIETALE DANS LE CONTEXTE FRANCAIS DE LA LOI GRENELLE 2
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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.
9782747223164
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This article focuses on current and future analysis teams Socially Responsible Investment (SRI) of asset management in France. The aim of this paper is to investigate a possible convergence between traditional asset management and SRI management, in particular through a detailed study of the tasks performed by these teams and their position in the Management Industry assets. The results of a survey conducted in France in 2009 with key players in the field are presented. These results suggest a convergence taking place between SRI and conventional management (mainstream), although it still seems to be a great heterogeneity of practices reflecting a transition in a field still very fragmented.
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