Public management column (notice n° 197793)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02255cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112050236.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Favreau, Florian |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Public management column |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 33 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The OECD (2022) and the UNEP (2023) have listed the taxonomies that now provide a framework for ESG approaches. All the taxonomies that propose aligning ESG practices with the UNGPs refer to the mechanisms of the European Green Deal. In this approach, each “eligible economic activity” in a taxonomy is considered to be “sustainable,” and therefore financed as such, if three criteria are met. The third of these criteria (the “minimum safeguards”) concerns the application of the UNGPs. In concrete terms, the independent third party responsible for auditing companies’ management reports will now have to verify, firstly, that the company can demonstrate that the six steps of the UNGPs are integrated into their processes in accordance with OECD recommendations (OECD 2018, 24–40), and secondly, that the company is not currently responsible for serious violations identified by OECD National Contact Points (NCPs). The absence of reliable information on a company’s activities demonstrates non-compliance with first due diligence. The existence of recommendations from an OECD NCP concluding that the company is responsible for serious human rights violations demonstrates non-compliance with second due diligence. These clear criteria, which are already in force, could be reiterated, and the authorities responsible for supervision could benefit from support from the OECD in this area. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainable finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European Green Deal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | UNGPs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxonomy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainable finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | UNGPs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European green deal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxonomy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESG |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bastiège, Marine |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Politiques & management public | o 40 | 4 | 2024-02-16 | p. 515-524 | 0758-1726 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-politiques-et-management-public-2023-4-page-515?lang=en">https://shs.cairn.info/journal-politiques-et-management-public-2023-4-page-515?lang=en</a> |
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