6. Conclusion

In a tense economic environment, particularly for SMEs, the evaluation of the return on investment of prevention is now recognized as necessary, and is the subject of numerous studies. First of all, these studies confirm that prevention can be included in a legitimate microeconomic analysis framework, provided that the scope and assumptions are clearly defined. Although they are based on a variety of methodologies, overall they show a favorable link between prevention and economic performance. They have now been extended by methodological and software tools that enable companies to apply these calculations at their own level.

However, care must be taken when interpreting the results observed: they can only show, not demonstrate, a systematic link. Above all, they should serve as models of good practice, and illustrate, when they reveal "unfavorable" situations,...