Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG

Souhir Khemir ()
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Souhir Khemir: ISCAE de Tunis - ISCAE, CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: In this exploratory study, we seek to highlight the perception of extra-financial criteria, or environmental, social and governance (ESG) by 23 Tunisian financial professionals. By adopting a methodology based on focus groups supplemented by semi-structured interviews, we tried also to reveal their expectations and needs in regard to these criteria. The results of this investigation show that the concept of corporate social responsibility, of which drift ESG criteria, appears modestly known by the Tunisian financial players. The latter consider ESG criteria as secondary to their decision-making investment.

Keywords: extra-financial criteria; Tunisian financial professionals; critères ESG; perception; focus groups; professionnels financiers tunisiens (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650534v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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