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Alors que de nombreuses incertitudes pèsent sur les exigences de communication extra-financière européennes, notre recherche qualitative s’intéresse aux transpositions possibles, aux entreprises privées, des acquis de divers champs d’activité, souvent réglementés, en matière d’évaluation d’impact. Notre analyse invite à un renouvellement de la relation aux parties prenantes afin de servir des stratégies responsables adaptées aux enjeux contemporains.

At a time when many uncertainties are weighing on European non-financial reporting requirements, our qualitative study looks at possible transpositions, to private companies, of the achievements of various fields of activity, often regulated, in terms of impact assessment. Our analysis calls for a renewal of the relationship with stakeholders in the interest of responsible strategies adapted to contemporary challenges.