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

Vincent Bouchet

Revue française de gestion, 2021, vol. N° 300, issue 7, 115-130

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?

Date: 2021
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