BUSINESSES AND DEVELOPMENT SUSTAINABLE

Abstract

Sustainable development is unquestionably a topical issue. Historically formed as a political project, this idea of ​​development also emerged in the last fifteen years as a managerial project. Evidenced by the birth of managerial practices in large companies (speech, communication, tools, etc.), forms of regulation (voluntary and regulatory standards for extra-financial reporting) or, to use the happy expression of David Vogel, "markets of virtue" (1). The latter see thrive consultants, auditors, certifiers who assess the societal performance of companies, label “ethical” products and offer their advice. At this In light of this, the managerial project for sustainable development has two main characteristics