Pertinence Des Principes Equateur Comme Outil D'Implementation De La Rse Dans Le Secteur Bancaire
The purpose of this research is to assess the adequacy of the Equator Principles (EP) as a tool for implementation of CSR in the banking sector. At first, we show that in a context where non-financial impacts are not regulated, responsible involvement of banks is a strategic issue for which the EP can be a handbook. To test this, we make three assumptions that we are testing in a second part where we show that: 1) integrate the logic of PE gives a bank the ability to prevent the risks it faces; 2) the PE allow the beginning of a reorganization of the value chain; 3) the PE II are insufficient to induce profound changes necessary to enable a bank to move towards a sustainable model. In conclusion, we present a model that connects PE and stages of implementation of CSR. This model will draw the expected issues of version III of PE.
|Date of creation:||21 May 2012|
|Publication status:||Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691172|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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