THE STUDY OF PRACTICE SOCIETAL VERIFICATION IN THE FRENCH CONTEXT OF LAW GRENELLE 2

Abstract

The generalization of sustainability reporting has been accompanied by a questioning of its quality.
As a result, many companies have begun to organize sustainability verification, the aim being to
make their reporting reliable. The recommendations made by the Grenelle 2 law highlight the need
for companies to carry out verification and reinforce the interest in the study of this practice. Using
interviews with sustainability auditors and analysis of their working documents, our research aims
to study sustainability audits in a specific regulatory context. The results suggest that the establishment of sustainability audits is a response to various forms of pressure for the purpose of obtaining
legitimacy