ABSTRACT
Sustainability reporting approaches aims to report on financial issues as well as environmental and social issues. Each dimension has its own particularities and requires its own tools to first make them “visible” and then take them into account.
In the social dimension, one particularity is human capital. This study proposes a definition compliant with non-financial solvency and a fully “integrated” performance. We then focus more specifically on the issue of occupational mental health. We detail its specificities that defeat the use of standard tools. Finally, we propose, through the example of a research field, the implementation of specific tools to report on the organizational context of mental health, not only to be able to take it into account in the sustainability reporting system but also to allow it to act in a sustainable way.
