IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v33y2015icp79-91.html
   My bibliography  Save this article

Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative

Author

Listed:
  • Chauvey, Jean-Noël
  • Naro, Gérald
  • Seignour, Amélie

Abstract

La Global Reporting Initiative (GRI) est une organisation internationale qui a réussi à imposer ses lignes directrices dans les pratiques de reporting sociétal de la plupart des grandes entreprises mondiales. Le modèle de performance globale qu’elle vise à promouvoir est véhiculé dans un discours qui repose sur le postulat d’une convergence entre les dimensions économiques, sociales et environnementales du développement durable. Ce faisant, le discours de la GRI occulte les contradictions et conflits liées aux enjeux paradoxaux de ces dimensions et aux attentes différenciées des parties prenantes. L’article repose sur l’hypothèse selon laquelle les stratégies discursives de la GRI participent à l’instauration d’une vision mythifiée de la performance globale qui vise à masquer la dimension éminemment politique et socialement construite de la responsabilité sociale de l’entreprise (RSE). Les fondements de l’entreprise et, au-delà, du système de régulation macro-économique et sociétal dans lequel elle s’insère, ne sont nullement questionnés. Afin de mettre en lumière les stratégies de persuasion contenues dans le discours de la GRI, visant à naturaliser le concept de RSE et à mythifier celui de performance globale, l’étude est fondée sur une analyse linguistique et rhétorique des textes du référentiel GRI. Celle-ci montre que, s’appuyant sur une prétendue rationalisation des énoncés et sur le langage expert de la comptabilité, le discours de la GRI procède d’une rhétorique de l’évidence–et non de l’argumentable–qui interdit tout débat démocratique.

Suggested Citation

  • Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
    • Handle: RePEc:eee:crpeac:v:33:y:2015:i:c:p:79-91
    DOI: 10.1016/j.cpa.2014.09.013
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235414001038
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2014.09.013?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    3. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
    4. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    5. Etzioni, Amitai, 1998. "A Communitarian Note on Stakeholder Theory 1," Business Ethics Quarterly, Cambridge University Press, vol. 8(4), pages 679-691, October.
    6. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    7. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    8. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    9. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    10. repec:dau:papers:123456789/1334 is not listed on IDEAS
    11. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    12. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    13. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
    14. repec:dau:papers:123456789/1166 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
    2. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    3. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    4. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    5. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    6. Grueso Gala, Melanie & Camisón Zornoza, César, 2022. "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    7. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
    8. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    9. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    10. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    11. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    12. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    13. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    14. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
    15. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
    16. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
    17. Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
    18. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    19. Muhammad Kaleem Khan & R. M. Ammar Zahid & Adil Saleem & Judit Sági, 2021. "Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms," Sustainability, MDPI, vol. 13(19), pages 1-18, September.
    20. Davie, Shanta S.K., 2008. "An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1054-1079.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:33:y:2015:i:c:p:79-91. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.