Research-Thesis: Dans quelle mesure l'émergence de l'ESG transforme-t-elle la fonction RSE et les rôles associés en entreprise?

Abstract

In the last few years, ESG has developed quite rapidly within companies and now occupies an important place. Via environmental, social and governance pillars, it establishes a common framework and encourages companies to better track, measure and manage their commitments. This leads to change in their practices and operations in order to adopt more environmentally and socially responsible approaches, as well as more transparent governance. This shift marks a departure from the historical and more voluntary concept of Corporate Social Responsibility (CSR). The development of ESG is also having an impact on the functions related to these topics, and more specifically on the CSR function within company. This thesis focuses on the effects of the rise of ESG on the CSR function and related roles in organizations. To address this issue, this study reviews academic literature, analyses grey literature, and conducts a qualitative study based on 17 semi-structured interviews with professionals working on CSR and ESG-related roles. The results reveal that the emergence of ESG is helping to strengthen the structure and legitimacy of CSR functions, particularly through the development of non-financial reporting and governance mechanisms. The roles associated with this function are also becoming increasingly cross-functional, more technical, and more focused on the collection, analysis and consolidation of ESG data. The study also highlights several tensions. ESG reveals a form of bureaucratization linked to reporting and compliance requirements. At the same time, as ESG issues spread across all departments of a company, the role of the CSR function as a standalone function may become more uncertain.