Unravelling the narratives of the climate finance agenda

This Conference follows the adoption, in July 2023, by the European Commission, of the first delegated act that sets out cross-cutting standards for the disclosure of Environmental, Social and Governance (ESG) information. The sustainability reporting revolution has started and further guidance is now expected to address its implementation challenges that relate to the definition and the content of material sustainability/ESG information, to how to collect the required sustainability/ESG information, or to what form of communication should be employed, including in what digital form. To address those issues, an interdisciplinary conversation seems instrumental. Hence, the ambition of the Grenoble conference is in creating an unprecedent opportunity for cross-disciplinary exchanges that will assist regulators, preparers, and all users of the upcoming sustainability reporting. The conversation is expected to encompass all pillars of the European Sustainability Reporting Standards : Climate change, Pollution, Water and marine resources, Biodiversity and ecosystems, Resource use and circular economy, Own workforce, Workers in the value chain, Affected communities, Consumers and end-users, Business conduct. Beyond those reporting issues that will contribute to an equal footing between sustainability and financial reporting, other management sciences problematics persist that address the changes in corporate culture, the emergence of a sustainability governance and an enhancement of risk and uncertainties management that include impacts, and the contribution of sectorial analysis. This makes of the concept of "values creation" – rather than single value creation, a multi-perspective, multi-stakeholders, multi-dimension, multi-time horizon, multi-intangibility concept that deploys various objectives yet to structure. Hence, company ecosystems, more than ever, need academic support to drive the transition from a purely shareholder oriented perception of value to a stakeholder and sustainability-infused vision.