At a time when it's commonplace to see a succession of storms following a period of unprecedented drought, and when other extreme weather phenomena are multiplying all over the planet, to say that climate change is one of the major challenges facing our societies has become tautological. It's time to look beyond the simple observation and ask how best to act. One of the main ways in which companies can do this is by developing their capacity to adapt.

This attitude is expressed by the word innovation and, in the most extreme cases, by a change in business model. The problem is that, at least in the short term, not all companies have the necessary adaptability to cope with the transformations underway. And yet, they don't want to give up on meeting the growing demand for socially and ecologically responsible/sustainable products and services. This is where the danger of “greenwashing” lurks.

Indeed, investors, customers and other stakeholders are putting considerable pressure on companies to publicly explain how their products/services comply with the new context imposed by climate change. The long list of measures they have put in place in favor of a more sustainable planet initially took shape through the concept of “corporate social responsibility” (CSR) (Capon and Quairel-Lanoizelée, 2015; Echaine and Smouni, 2022)...

Résumé :

La présente étude explore la transition climatique dans le secteur bancaire par le biais d’un nouvel outil de communication externe mis à disposition des entreprises : la matrice de matérialité. Son principal intérêt est qu’elle incorpore explicitement le rôle des parties prenantes dans le positionnement stratégique de l’entreprise. L’étude se déroule donc en deux temps. On analyse d’abord la logique du discours stratégique fait par des banques tel qu’il transparaît dans les matrices, notamment en relation aux enjeux climatiques. Nous prospectons ensuite l’articulation entre l’image stratégique transmise par lesdites matrices d’une part, et la réalité pratique des affaires, notamment en ce qui concerne le financement fait par les banques de l’industrie fossile, de l’autre.

Mots-clés : Transition, secteur bancaire, matrice de matérialité

Abstract:

This study explores the climate transition in the banking industry through a new external communication tool available to companies: the materiality matrix. Its main interest is that they explicitly incorporate the role of stakeholders in the strategic positioning of the company. The study therefore takes place in two stages. We first analyze the logic of the strategic discourse made by banks as it appears in the matrices, namely in relation to climate issues. We then explore the articulation between the strategic image transmitted by these matrices on the one hand, and the practical reality of business, especially as regards the banks’ financing of the fossil fuel industry, on the other.

Keywords: Transition, banking sector, materiality matrix

Resumen:

Este estudio explora la transición climática en el sector bancario a través de una nueva herramienta de comunicación externa a disposición de las empresas: la matriz de materialidad. Su principal interés radica en que incorporan explícitamente el papel de las partes interesadas en el posicionamiento estratégico de la empresa. Así pues, el estudio se desarrolla en dos etapas. En primer lugar, analizamos la lógica del discurso estratégico de los bancos tal y como aparece en las matrices, concretamente en relación con las cuestiones climáticas. A continuación, exploramos la articulación entre la imagen estratégica transmitida por estas matrices, por un lado, y la realidad práctica de la empresa, especialmente en lo que respecta a la financiación de la industria de los combustibles fósiles por parte de los bancos, por otro.

Palabra claves: Transición, sector bancario, matriz de materialidad

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