Manager les paradoxes de la RSE. Le déploiement de la norme ISO 26000 dans une ETI

The instrumental vision of CSR, by reducing it to a managerial tool which is likely to lead to a sustainable competitive advantage, tends to reify the concept. From this viewpoint, the implementation of CSR initiatives within firms is analyzed as a sequential, top-down and non-conflicting process. Contrary to this approach, we maintain that developing CSR is comparable to a learning, non-linear process, through which organizational actors transform CSR by appropriating it. However, this vision raises contradictions which need to be identified. In this perspective, we are focusing on the case of a company having decided to implant the standard ISO 26000. The analysis of its process of deployment shows contradictions inherent in CSR and in its implementation. Then, the approach by the paradoxes shows us that these contradictions can be managed in a creative prospect.