The work was launched in 2020 with a view to the important international deadlines. The French SIF and the Iceberg Data Lab has prepared this handbook, updated in 2022, with the aim of providing the public and professionals with an informative presentation of the state of knowledge and practices on this new topic, to help them understand the issues at sake.
A multi-stakeholder reading committee bringing together investors, civil society and researchers was set up to prepare this booklet.