La loi PACTE : une opportunité pour interroger la « raison d’être territoriale » des entreprises

Développement durable et territoires(2021)

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摘要
A large majority of French companies have implemented a Corporate Social Responsibility (CSR) policy over the last twenty years, but little attention has been paid to their territorial responsibility. The Pacte law of 2019 now provides a framework for companies to question their raison d’être. This could present an opportunity for companies to question their territorial raison d’être, specifically. The article emphasizes the importance of the territorial dimension in order to avoid the instrumentalization of the Pacte law. To give substance to the territorial raison d’être, we suggest four avenues of work : 1) to evaluate territorial social utility ; 2) to follow the geographical distribution of monetary flows ; 3) to apprehend the ecological footprint of the value chain ; 4) to take into account social interdependencies and inequalities.
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关键词
territory,CSR,Corporate Territorial Responsability,raison d’être,law Pacte,territorial strategy
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