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Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms

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  • Michel Capron
  • Rob Gray

Abstract

This paper provides an early report on an experiment undertaken by a group of managers of 'social economy' firms. The experiment comprises an attempt to articulate and then apply a practicable approach to assessing corporate social responsibility within a framework derived from the theory of logiques d'action. The intention of the report is to illustrate a novel approach to the perennial problem of social responsibility in organizations and, thereby, to illustrate very briefly some of the inevitable practical problems that arise in turning theoretical criteria into operational processes. The experiment referred to here is continuing.

Suggested Citation

  • Michel Capron & Rob Gray, 2000. "Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 99-109.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:1:p:99-109
    DOI: 10.1080/096381800407969
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    References listed on IDEAS

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    1. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    2. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    3. Ullmann, Arieh A., 1976. "The corporate environmental accounting system: A management tool for fighting environmental degradation," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 71-79, January.
    4. Christophe, Bernard & Bebbington, Jan, 1992. "The French Bilan social—A pragmatic model for the development of accounting for the environment? A research note," The British Accounting Review, Elsevier, vol. 24(3), pages 281-290.
    5. Preston, Lee E., 1981. "Research on corporate social reporting: Directions for development," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 255-262, July.
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    Cited by:

    1. Soufyane Frimousse & Nader Mansouri & Jean-Marie Peretti, 2006. "La Performance Sociale Et La Legitimite Institutionnelle," Post-Print halshs-00548108, HAL.
    2. Ariane Berthoin Antal & André Sobczak, 2007. "Corporate social responsibility in France: A mix of national traditions and international influences," Post-Print hal-00765278, HAL.
    3. Anis Suriati Ahmad & Zuriadah Ismail, 2016. "A Grim Reality: The Practice of CSR by Tobacco Company," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 1-15, November.
    4. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
    5. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    6. Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.

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