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L’audit environnemental: un dispositif de gestion à l’épreuve de logiques institutionnelles hétérogènes - A Micro-Analysis of Heterogeneous Institutional Logics in the Environmental Audit

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  • Angèle Renaud

    (Université de Bourgogne, IAE Dijon, CREGO)

Abstract

(VF)L’objectif de cet article est de montrer comment l’audit environnemental concilie des logiques institutionnelles hétérogènes afin de contribuer au courant des micro-fondations du néo-institutionnalisme. À partir d’une étude de cas, nous analysons l’audit environnemental d’une entreprise française de la filière plastique et caoutchouc confrontée à quatre logiques institutionnelles hétérogènes (logique environnementale, logique financière, logique de marché et logique de légitimité). Face à cette complexité institutionnelle, les résultats montrent que l’audit environnemental est un dispositif de gestion caméléon qui adopte plusieurs formes pour concilier les logiques en présence. Il hybride les logiques de façon duale et ses composants (substrat technique, philosophie gestionnaire, vision simplifiée des relations organisationnelles) évoluent en fonction de la dynamique d’hybridation. Le concept de « polymorphisme organisationnel » est alors proposé pour expliquer le processus de changement du dispositif de gestion.(VA) The objective of this paper is to highlight how the environmental audit reconciles heterogeneous institutional logics in order to contribute to the microfoundations of institutional theory. Using a case study approach, we explore the environmental audit of a French company in rubber and plastics industry which faces four heterogeneous institutional logics (environmental logic, financial logic, market logic and legitimacy logic). The results show that the environmental audit is a “chameleon” management tool that can take many forms to suit the institutional complexity. Each form of the environmental audit hybridizes two logics and its characteristics (technical substrate, management philosophy, simplified vision of organizational relationships) evolve in line with the dynamic hybridization. Finally, the concept of “organizational polymorphism” is proposed to explain this organizational change process.

Suggested Citation

  • Angèle Renaud, 2017. "L’audit environnemental: un dispositif de gestion à l’épreuve de logiques institutionnelles hétérogènes - A Micro-Analysis of Heterogeneous Institutional Logics in the Environmental Audit," Revue Finance Contrôle Stratégie, revues.org, vol. 20(3), pages 103-136, September.
    • Handle: RePEc:dij:revfcs:v:20:y:2017:i:3:p.103-136.
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    More about this item

    Keywords

    audit environnemental; dispositif de gestion; logiques institutionnelles; matérialité; polymorphisme organisationnel; environmental audit; institutional logics; materiality; management tool; organizational polymorphism;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling

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