Impact de la performance ESG sur la rentabilité des entreprises

This article explores the complex relationship between ESG (Environmental, Social, and Governance) performance and corporate financial profitability. In a context of transition towards a more sustainable economy, ESG criteria are emerging as strategic levers influencing the attractiveness, competitiveness, and resilience of companies. Through a literature review and an in-depth conceptual analysis, the study highlights that the integration of ESG practices can generate measurable positive effects on profitability: reduction of costs, reputation, loyalty of stakeholders, and easier access to capital. However, it also highlights the diversity of impacts depending on the sector, size, or geographic region, and calls for a nuanced assessment, taking into account specific contexts. Finally, the article proposes methodological and theoretical avenues to guide future research on this strategic topic for corporate governance and sustainability.