For many years, Audencia had insisted that accreditations and rankings must pay more attention to business schools' social and environmental impact. Thus, the School welcomed the creation of the Positive Impact Rating and took part in its first edition. After receiving the results of the first edition of PIR, Audencia integrated the feedback and the examples of the better-ranked schools into its new strategic plan, "Ecos 2025". The plan puts sustainability and positive impact at its heart and contains precise targets regarding teaching, research, partnerships, and management.

The strategic plan was developed by involving all stakeholders, in particular students and alumni, strengthening their awareness about the School's actions and ambitions in this field. As part of the new strategic plan, Audencia will create a new school called Gaïa that will entirely focus on developing knowledge and skills related to sustainability. Gaïa will adopt a cross-disciplinary approach and immersive pedagogy in partnership with other academic institutions, businesses, and other stakeholders, such as the school's strategic partner WWF. All Audencia students will follow mandatory and optional courses at Gaïa, chosen according to their professional project, but Gaïa will also offer courses to external students and faculty.