Strategic debate: sustainability reporting, an opportunity or a chore for companies?

Based on the idea that what cannot be measured is not taken into account in corporate strategies, new ESG indicators are now being proposed to take account of the challenges of the ecological transition. Whether we are talking about measuring the impact of climate change on a company's profitability (financial materiality) or measuring the impact of a company's activity on its environment (impact materiality, as advocated by the European CSRD directive), what is the situation from the point of view of companies?

More details on the session: Débat stratégique : le reporting de durabilité, opportunité ou corvée pour les entreprises ?