Problem: The fashion and luxury industry represents a significant portion of the French economy, contributing 3% to the GDP. This economic importance prompts a close examination of its sustainability practices, with various organizations regularly assessing their ESG strategies. Indeed, the luxury sector is often associated with intensive resource use, unsustainable manufacturing practices, and unfair working conditions in French supply chains. In this context, the United Nations' Agenda 2030 offers a crucial roadmap to guide private sector companies towards a more sustainable future by 2030. However, the lack of literature connecting the 17 SDGs to the specific challenges of the luxury industry fully justifies the relevance of this study. 

Objective: This thesis aims to develop a performance evaluation model, based on Sachs' methodology (2021), focusing on the six most relevant pillars (SDGs 5, 8, 9, 12, 13, and 17) for the LUTEXAPP sect.. 

Method: This case study focuses on two French luxury giants, LVMH and Chanel Inc. Adopting a mixed approach, it uses questionnaires to survey key professionals from these companies on their perception of the SDGs. The primary data thus obtained is supplemented by secondary data from reports published by the companies themselves. Data analysis aims to identify trends and emerging priorities among participants' responses, while drawing on academic research to select the most relevant SDGs for the luxury and fashion industry. 

Result: This study has confirmed the relevance of Sustainable Development Goals (SDGs) 5, 8, 9, 12, 13, and 17 as fundamental criteria for evaluating performance within the luxury sector, integrating economic, social, and environmental dimensions. Supported by indicators established in specialized literature, this assessment faithfully reflects the aspirations of the United Nations' Agenda 2030. Chanel Inc. stands out with a favorable perception from its employees across all studied pillars, although its performance, as objectively measured by indicators, is more nuanced. Conversely, the LVMH group demonstrates overall remarkable performance according to the indicators for the examined pillars but sometimes elicits critical opinions from its employees. These differences can be attributed to factors such as company size, organizational structure in place, and financial investments made.