ISEOR and Sustainable Governance: Reconciling Practice and ESG Ratings for Investors

ISEOR y la gobernanza sostenible: reconciliar la práctica y la calificación ESG para los inversores

Fabrice Roth ()
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Fabrice Roth: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: This article examines the contribution of ISEOR to sustainable governance by linking the socio-economic approach with ESG rating frameworks. It proposes a correspondence between ESG criteria, the MiddleNext code, and ISEOR methods. Three mini-cases show how identifying hidden costs and performance, combined with collective learning, fosters proportionate and credible governance for investors while strengthening the sustainable performance of SMEs and mid-sized firms.

Keywords: ESG; SMEs and mid-sized firms.; Socio-economic approach; hidden costs; Sustainable governance; Gobernanza sostenible; Costes ocultos; Enfoque socioeconómico; PYMES y empresas medianas; Gouvernance durable; PME/ETI; approche socio-économique; coûts cachés (search for similar items in EconPapers)
Date: 2025-12-15
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Published in Recherches en sciences de gestion, inPress, 169

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05434226

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