Ethics & CSR - How Companies Consider Their Impact

A framework that offers companies the opportunity to stay ahead on ESG issues.

Since 2023, the regulation known as CSRD (Corporate Sustainability Reporting Directive) extends the obligation of extra-financial CSR reporting to large publicly traded companies and SMEs with 250 employees.

An ethical approach by the company allows for an additional step towards action. Ethics enable going beyond regulations, not just complying with laws.

In this book:

• A new managerial approach, driven by purpose, in addition to the purely financial approach, impacting different sectors and company sizes.
• The importance of climate issues and, more broadly, the SDGs.
• Concrete cases where the boundaries of companies blur in these reflections, including policies on inclusion and coaching, consideration of disabilities, and public entities within the framework of New Public Management.
• A way to attract young talent, who are more sensitive to these issues than their predecessors.
• Going beyond token gestures: strengthening professional opportunities for people with disabilities, and coaching young people, including those outside the most elite training programs, align with these principles.

Two main axes:

1. Examining the evolution of CSR by considering three dynamics.

2. How various business functions are impacted by the development of CSR and ethical dimensions, with case studies in commercial functions (international development, distribution), customer relations, finance, and human resources.