La notation extra-financière consiste à évaluer les politiques Environnementales, Sociales et de Gouvernance (ESG) des entreprises, des États ou d’autres types d’émetteurs de titres.
Il n’existe pas de référentiel standard de notation extra-financière. Chaque agence développe son propre modèle.
Toutes les agences de notation extra-financière s’appuient sur les mêmes normes internationales ce qui garantit l’opposabilité des critères.
Le marché de la notation extra-financière a traversé plusieurs phases de mutation et de consolidation.
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Conceptualized by John Dewey in the 1930s, valuation can be defined as a social practice whereby actors reflexively reframe the inherited unsatisfactory values. Values are not considered as abstract properties, predetermined benefits, private preferences or undebatable statements, but as observable facts, practices and judgements, that everyone can see in our attitudes, relations and gestures. Valuation is thus a process where ends and means always interact, and where “ends-in-themselves”, transform into provisional “ends-in-view”. Finally, valuation implies an ethical and political dimension as the pragmatists only embrace values that enable emancipation, and help democratic processes flourish.
PANJETA Alvin - IAE Paris-Est |
- Dico du Management
- Développement Durable et RSE, Management public, Théorie des Organisations