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Sustainability reporting and rating: contemporary issues
[Reporting de durabilité et Notation extra-financière (ESG) : problématiques et enjeux contemporains. Normes de durabilité et audit ESG]

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  • Phu Dao-Le Flécher

    (UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

La présentation sera centrée sur l'ouvrage collectif que le GT envisage de publier. Les quatre coordinateurs de l'ouvrage présentent et discutent un ensemble de problématiques concernant la normalisation ESG, la connectivité des données financières et extra-financières, l'audit des données ESG, l'intégration des critères ESG dans le contrôle de gestion et les agences de notation extra-financière.

Suggested Citation

  • Phu Dao-Le Flécher, 2025. "Sustainability reporting and rating: contemporary issues [Reporting de durabilité et Notation extra-financière (ESG) : problématiques et enjeux contemporains. Normes de durabilité et audit ESG]," Post-Print hal-05247309, HAL.
    • Handle: RePEc:hal:journl:hal-05247309
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