SUMMARY
Faced with growing demands for transparency from investors, consumers, public authorities and employees, companies are questioning the impact of their activities on their social, ecological and economic environment. The notion of impact is at the heart of CSR thinking, with some companies going so far as to integrate this notion into their strategy.
France Stratégie has examined this notion and is seeking to answer several questions: How can a company's impact be measured? What methodologies should be adopted to ensure that impact studies are relevant? How can impact be integrated at the heart of corporate strategy?
The CSR Platform formulates 10 recommendations aimed at companies, social partners, researchers and public authorities, to encourage them to take this notion of impact into account in their development strategy.
NB: although the focus here is on business, other organizations are also concerned and can draw inspiration from these analyses.
Keywords : attractiveness, business model, sustainable development, evaluation, governance, economic impact, environmental impact, social impact, ISO 26000, Sustainable Development Goals, ODD, performance, corporate social responsibility, CSR, transparency, Europe.
Illustration: France Stratégie - CSR Platform (c)
"In recent years, we've seen a rise in the notion of impact, used in a variety of contexts: "impact businesses", "impact finance", "impact reporting" and so on. Is this a marketing fad or a real development? For some, impact is the new frontier of CSR, becoming an integral part of corporate strategy. For others, it is simply an extension of the question of global performance.
Source: Plateforme RSE, 2023, "Impact(s) et performance globale" working group
REPLAY | Impact(s): what prospects for CSR?
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The ten recommendations of the CSR Platform
General recommendation:
1. Welcome the European standardization process
Recommendations for companies:
2. Use the term "impact" only when specifying its scope, adopting a systemic approach
3. Consider impact along the entire value chain
4. Identify contribution to the SDGs
5. Develop result indicators in line with a trajectory
6. Have data audited, while ensuring that methodologies are adaptable to SMEs and VSEs
7. Strengthen social dialogue and dialogue with stakeholders
8. Take impact into account at the highest corporate level
Recommendation to researchers and CSR players:
9. Develop methodologies integrating dual materiality
Recommendation to public authorities:
10. Implement an ambitious policy in favor of a responsible business model
Any questions or comments?
Christine CUENCA, Head of research monitoring and promotion
christine.cuenca@univ-amu.fr - 04.13.94.21.17
To find out more :
- PowerPoint - Impact(s): what prospects for CSR?
- CSR Platform, February 2023, Impact(s), responsibility and global performance, 121 pages.
- CSR Platform, November 2019, CSR and global performance: measurements and assessments - State of the practice, 101 pages.
- Novethic, March 29, 2023, Renewable energies, internal combustion engines, green industry...: here are five new advances in the Green Deal.
