From CSR to management: the emergence of the Extra-Financial Director
The current questioning of CSR does not mean the end of ESG issues. On the contrary, it marks a change in status: the extra-financial sector leaves the register of discourse to enter that of management. Costs, risks, insurability, reputation, robustness... these are all subjects that can no longer be treated marginally and require structured governance, supported by new roles and responsibilities.
January 5, 2026

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