Une obligation verte (Green bond) est un instrument de dette émis sur les marchés pour financer uniquement des projets qui contribuent positivement à l’environnement.
Deux normes internationales font référence sur le marché des obligations vertes : les Green Bond Principles de l’International Capital Market Association et le Climate Bond Standard de la Climate Bond Initiative.
Depuis le lancement des obligations vertes, on a assisté à un effet d’entrainement avec la création de nouvelles obligations : climate bonds, blues bonds, social bonds, sustainable bonds ou encore wildlife bonds.
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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.
- Dico du Management
- Développement Durable et RSE, Management public, Théorie des Organisations
