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HEC-Ecole de gestion de l'Université de Liège
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Mesure et reporting de la performance durable dans le secteur des banques actives en Belgique : motivations, facteurs clés de succès et freins lors de la conception et la mise en œuvre ?

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Marbaisse, Elise ULiège
Promotor(s) : Chanteux, Anne ULiège
Date of defense : 4-Sep-2023/8-Sep-2023 • Permalink : http://hdl.handle.net/2268.2/18803
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Title : Mesure et reporting de la performance durable dans le secteur des banques actives en Belgique : motivations, facteurs clés de succès et freins lors de la conception et la mise en œuvre ?
Author : Marbaisse, Elise ULiège
Date of defense  : 4-Sep-2023/8-Sep-2023
Advisor(s) : Chanteux, Anne ULiège
Committee's member(s) : Delfosse, Vincent ULiège
Language : French
Number of pages : 131
Keywords : [fr] reporting
[fr] performance
[fr] banques
[fr] durabilité
[fr] ESG
[fr] CSRD
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Researchers
Professionals of domain
Student
General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] In recent years, there has been a growing interest in sustainability and corporate social responsibility, which has been reflected in the field of management control by the introduction of the notion of global performance. This new approach involves integrating environmental, social and governance aspects alongside financial indicators in annual reports. This gradual transformation aims to become a standard, but faces major challenges, not least the legislative changes surrounding extra-financial reporting. This dissertation focuses on analyzing the motivations, key success factors and obstacles associated with the development of these extra-financial reports, specifically in the context of banks operating in Belgium. This study aims to contribute to a better understanding of the issues involved in taking sustainability into account in the reporting of the Belgian banking sector.


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  • Marbaisse, Elise ULiège Université de Liège > Master sc. gest., à fin.

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  • Total number of downloads 21










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