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 ?

Abstract

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.