Les indicateurs sociaux et environnementaux révélateurs des tensions entre les aspirations à la durabilité et la préservation des modèles d'affaires existants

The transposition in French Law of the European Sustainability Directive (Corporate Sustainability Reporting Directive, CSRD) represents a rare opportunity to gain real-time insight into how diversity indicators can be rethought in large corporations. Our research examines how the Human Resources Department of a major CAC40 group has reevaluated its diversity indicators to meet new reporting requirements : integrating "non-financial" topics into an integrated sustainability report. By mobilizing the sociology of justification, we explore the plurality of value judgments within the same organization and how actors can reach an agreement, highlighting the essential role of other actors, including attachment to the belief in a neutral and objectifying measure of things and people, the role of beliefs and hierarchy, and the power of pre-existing tools. Our work shows that the concrete emergence of a new city of 'sustainability', advocated by the CSRD in its introductory discourse, is far from realistic as companies primarily seek to preserve their business model.