Faculté Sciences Economiques et de Gestion Strasbourg

La Faculté des sciences économiques et de gestion de l’Université de Strasbourg est l’un des plus importants sites académiques en France pour l’enseignement et la recherche dans le domaine de l’économie et de la gestion. Elle accueille plus de 2500 étudiants de licence, master et doctorat.
La plus grande équipe de chercheurs hébergée par la Faculté est le Bureau d’Économie Théorique et Appliquée (BETA). C’est l’un des meilleurs laboratoires de recherche en France dans le domaine. Cette équipe de plus de cent personnes, accueillant de nombreux doctorants et jeunes chercheurs en stage post-doctoral est active dans des domaines très diversifiés : économie et gestion de l’innovation, croissance et fluctuations macroéconomiques, économétrie, analyse du marché du travail et des systèmes de formation, économie du droit, management stratégique des organisations, histoire de la pensée économique et cliométrie, etc. Ce sont ces chercheurs, qui au contact des entreprises, dispensent les formations aux étudiants.
La Faculté des sciences économiques et de gestion de l’Université de Strasbourg c’est plus de 80% des masters ouverts à l’alternance, 75 accords ou conventions d’échanges au niveau européen, 95% d’insertion professionnelle et des partenariats forts avec les entreprises et industries locales et nationales.

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02:48
The income statement is an essential document in accounting, showing the evolution of a company's income and expenses over a period, unlike the balance sheet which captures a situation at a precise moment. It is divided into three categories: operating (routine activities), financial (financing operations) and exceptional (specific events). The income statement influences economic performance and profitability, helping to guide decisions.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
03:19
The Sustainable Development Goals (SDGs) are 17 objectives adopted in 2015 by the United Nations to simultaneously address global economic, social, and environmental challenges by 2030. They cover a wide range of issues such as the eradication of poverty, universal access to quality education, the preservation of ecosystems, sustainable resource management, and the fight against climate change. For companies, adopting the SDGs represents a major strategic opportunity: it allows them to strengthen their social and environmental responsibility, improve their brand image, attract ethically conscious investors, while ensuring their long-term economic performance. However, successfully integrating them requires a strong commitment and real mobilization from all stakeholders inside and outside the company.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
02:59
Environmental accounting aims to conserve natural capital, as traditional accounting does for financial assets, by valuing companies that promote the environment. The goal is to help companies integrate the costs associated with environmental impacts into their financial decisions. There are several types of environmental accounting: physical accounting (measuring resource flows such as water), monetary accounting (financial valuation of environmental costs), and ecological accounting (valuing ecosystem services).
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
03:06
The CSRD (Corporate Sustainability Reporting Directive) is a European directive that requires large companies and certain SMEs to disclose information on their environmental, social, and governance (ESG) practices. It aims to enhance the transparency and reliability of sustainability reporting and enable better comparability across organizations. The directive introduces the European Sustainability Reporting Standards (ESRS) and requires the verification of reports by an independent third-party body. A “double materiality” approach is also required, asking companies to assess both the impact of sustainability on their business and the impact of their activities on society and the environment.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |

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