Abstract
The aim of this study is to evaluate the level of Sustainable Finance disclosure in Institutions and to analyze the relationship between Performativity of Responsible Management and Sustainable Finance. A Performativity of Sustainable Finance through the lens of Responsible Management is constructed. To verify the link between the impact of responsible strategies and structures on the implementation and deployment of Sustainable Finance for reducing CO2 emissions at the time of Institutions, the structural relationships in our model are run. Although several studies have investigated the Sustainable finance, the issue of adoption and performance through the prism Responsible Management remains open. This allowed us to conduct empirical research through a questionnaire involving key axes of our study. We targeted primarily a sample of 40 companies ELEC EXPO International Forum in Casablanca, Morocco, held from 04th to 07th October 2018. We review the carbon finance strategies, analyze its relationship with the structure of the compliance New Economic Regulations and ISO 26 000. Subsequently, we assess the validity of its performance and its adoption prism Responsible Management through a reflexive model. To achieve this, we tested the structural relationships in our model, as the reflective nature of our built and predictive vocation of our model led us to retain the method Partial Least Squares as part of the validation of our research model. Our choice of using the Partial Least Squares approach is justified by the fact that it can treat analyzes on samples of reduced size (<100 observations). Ultimately, some of the literature says that strategies of Sustainable Finance include three dimensions. Indeed, the results indicate two important pillars for the performance of the adoption of the Sustainable Finance for the Moroccan plan; Clean Development Mechanism strategy and structure of the compliance New Economic Regulations and ISO 26 000. We then discuss the theoretical and practical implications of this managerial discovery.