Institute
louis
Bachelor
louis
Bachelor
Faced with the rapid evolution of European regulations and the growing integration of ESG considerations into corporate strategies, the challenge is no longer simply to produce sustainability data, but to turn it into actionable decisions.
This is precisely the ambition of the book Strategic ESG Diagnosis and Financial and Non-Financial Assessment, published by Larcier-Intersentia by Véronique Blum, head of the MAPMONDES Chair at the Institut Louis Bachelier and the Fondation du Risque, and Stéphane Bellanger.
By proposing a structured methodology to connect financial diagnosis, ESG analysis, and strategic decision-making, this publication is fully aligned with the research work of the Chair, which aims to support economic and financial actors in their adaptation to the ecological transition and to new European regulatory frameworks.
Hosted by the Fondation du Risque and the Institut Louis Bachelier, the MAPMONDES Chair conducts research at the intersection of finance, regulation, and data science to address a major challenge: making sustainability information truly usable for decision-making.
As the Sustainable Finance Disclosure Regulation (SFDR), the EU Taxonomy, and the Corporate Sustainability Reporting Directive (CSRD) significantly transform corporate and financial practices, the Chair contributes to the development of methodological approaches for producing, structuring, and interpreting ESG data.
By 2029, nearly 43,000 European companies will be subject to new sustainability reporting requirements. This shift requires tools capable of identifying material issues, measuring impacts, and building reliable indicators to guide strategic decisions.
In this context, MAPMONDES is also working, in partnership with the Double Materiality Chair, on the development of an open-source sustainability information platform designed as a toolbox for financial and economic stakeholders.
The book by Véronique Blum and Stéphane Bellanger illustrates this ambition to bridge research and operational applications.
The authors propose an approach that extends traditional financial diagnosis toward a strategic sustainability diagnosis based on double materiality and integrating:
The objective is clear: to turn ESG data into a lever for governance, risk management, and long-term value creation, rather than a mere compliance exercise.
With a foreword by Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, the book is set within a broader context of evolution of the European reporting framework toward greater simplicity and usability.
It highlights that the current challenge lies in building a common language of sustainability—balancing ambition, clarity, and competitiveness, while strengthening the quality of data available to companies, investors, and stakeholders.
Through this publication, the MAPMONDES Chair reaffirms its mission: to produce knowledge, methods, and tools directly usable by professionals to support the transformation of economic models in response to climate and regulatory challenges.
By connecting academic research, methodological innovation, and practical applications, it helps strengthen the ability of companies and financial institutions to integrate environmental, social, and governance dimensions into their decision-making processes.
Strategic ESG Diagnosis and Financial and Non-Financial Assessment, published in May 2026 by Véronique Blum and Stéphane Bellanger, thus represents a further illustration of this ambition: putting research at the service of a sustainable, operational, and value-creating finance: https://mapmondes.org/publications/
