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Les objectifs de développement durable. Nouveau référentiel pour mesurer l’impact de l’investissement responsable ?

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  • Vincent Bouchet

Abstract

Since 2015, the sustainable development goals of the United Nations have been increasingly used by responsible investment actors. Based on an intervention research within a French institutional investor, this article aims to understand the extent to which this framework contributes to a real transformation of extra-financial impact measurement practices by answering the following question: how do actors turn a global framework into a local management tool within the organization?

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  • Vincent Bouchet, 2021. "Les objectifs de développement durable. Nouveau référentiel pour mesurer l’impact de l’investissement responsable ?," Revue française de gestion, Lavoisier, vol. 0(7), pages 115-130.
    • Handle: RePEc:cai:rfglav:rfg_300_0113
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