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Rendre compte du social. L'art du compromis performatif

Author

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  • Jean-Pascal Gond
  • Jacques Igalens
  • Luc Brès

Abstract

How is social accounting produced and how accountable are corporations for their social responsibility ? This paper develops a performative compromise framework for studying how theories and ideologies, the actors who create or mobilize them, and their instrumentation, interact together to produce a form of social accountability. To evaluate our framework, we compare two moments during which the concept of corporate social responsibility (CSR) has been translated in the French law : the 1977 Law on Bilan social (social balance sheet), and the 2001 Law on Nouvelles regulations économiques (new economic regulations).

Suggested Citation

  • Jean-Pascal Gond & Jacques Igalens & Luc Brès, 2013. "Rendre compte du social. L'art du compromis performatif," Revue française de gestion, Lavoisier, vol. 0(8), pages 201-226.
    • Handle: RePEc:cai:rfglav:rfg_237_0201
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    Cited by:

    1. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.
    2. Jean-Marie Peretti, 2020. "La présentation des politiques « diversité et inclusion » des entreprises à travers leurs déclarations de performance extra-financière (DPEF)," Post-Print hal-03084131, HAL.

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