The purpose of this research is to assess the adequacy of the Equator Principles (EP) as a tool for implementation of CSR in the banking sector. At first, we show that in a context where non - financial impacts are not regulated, responsible involvement of banks is a strategic issue for which the EP can be a handbook. To test this, we make three assumptions that we are testing in a second part where we show that: 1) integrate the logic of PE gives a bank the ability to prevent the risks it faces; 2) the PE allow the beginning of a reorganization of the value chain; 3) the PE II are insufficient to induce profound changes necessary to enable a bank to move towards a sustainable model. In conclusion, we present a model that connects PE and stages of impleme ntation of CSR. This model will draw the expected issues of version III of PE.
