{"id":3326,"date":"2023-02-28T11:15:41","date_gmt":"2023-02-28T10:15:41","guid":{"rendered":"https:\/\/labex-entreprendre.fr\/?p=3326"},"modified":"2023-03-05T19:42:31","modified_gmt":"2023-03-05T18:42:31","slug":"quest-ce-que-le-reporting-durabilite","status":"publish","type":"post","link":"https:\/\/labex-entreprendre.fr\/?p=3326","title":{"rendered":"Qu’est-ce que le reporting durabilit\u00e9 ?"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.17.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.17.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.17.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_video src=\u00a0\u00bbhttps:\/\/vimeo.com\/801650954?embedded=true&source=vimeo_logo&owner=73931599″ _builder_version=\u00a0\u00bb4.17.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_video][et_pb_text _builder_version=\u00a0\u00bb4.17.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Les explications de Sophie SPRING, professeur \u00e0 l’institut Montpellier Management (Universit\u00e9 de Montpellier) !<\/p>\n

https:\/\/fnege-medias.fr\/fnege-video\/quest-ce-que-le-reporting-durabilite\/<\/a><\/p>\n

Le reporting durabilit\u00e9, ou soci\u00e9tal, recouvre les informations environnementales et sociales li\u00e9es \u00e0 l\u2019activit\u00e9 d\u2019une entit\u00e9, utilis\u00e9es pour le pilotage interne et pouvant \u00eatre communiqu\u00e9es \u00e0 des tiers. Dans un contexte de divulgation essentiellement volontaire, ce reporting a fait l\u2019objet de critiques quant \u00e0 sa qualit\u00e9. Des strat\u00e9gies de greenwashing, ou encore de s\u00e9lection d\u2019informations favorables \u00e0 l\u2019entit\u00e9 \u00e0 des fins de l\u00e9gitimation, ont \u00e9t\u00e9 document\u00e9es dans la litt\u00e9rature. C\u2019est aujourd\u2019hui une \u00e8re de standardisation de ce reporting qui s\u2019ouvre. Plusieurs projets de normalisation sont en cours, port\u00e9s par des instances qui ne convergent pas totalement sur les dimensions \u00e0 traduire.<\/span><\/p>\n

 <\/p>\n

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Les explications de Sophie SPRING, professeur \u00e0 l’institut Montpellier Management (Universit\u00e9 de Montpellier) ! https:\/\/fnege-medias.fr\/fnege-video\/quest-ce-que-le-reporting-durabilite\/ Le reporting durabilit\u00e9, ou soci\u00e9tal, recouvre les informations environnementales et sociales li\u00e9es \u00e0 l\u2019activit\u00e9 d\u2019une entit\u00e9, utilis\u00e9es pour le pilotage interne et pouvant \u00eatre communiqu\u00e9es \u00e0 des tiers. Dans un contexte de divulgation essentiellement volontaire, ce reporting a fait l\u2019objet […]<\/p>\n","protected":false},"author":4,"featured_media":3331,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[4,30],"tags":[],"class_list":["post-3326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-news"],"yoast_head":"\nQu'est-ce que le reporting durabilit\u00e9 ? - Lab Entreprendre<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/labex-entreprendre.fr\/?p=3326\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu'est-ce que le reporting durabilit\u00e9 ? - Lab Entreprendre\" \/>\n<meta property=\"og:description\" content=\"Les explications de Sophie SPRING, professeur \u00e0 l'institut Montpellier Management (Universit\u00e9 de Montpellier) ! https:\/\/fnege-medias.fr\/fnege-video\/quest-ce-que-le-reporting-durabilite\/ Le reporting durabilit\u00e9, ou soci\u00e9tal, recouvre les informations environnementales et sociales li\u00e9es \u00e0 l\u2019activit\u00e9 d\u2019une entit\u00e9, utilis\u00e9es pour le pilotage interne et pouvant \u00eatre communiqu\u00e9es \u00e0 des tiers. 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