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Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001

Author

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  • Angèle Renaud

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

La performance environnementale est un sujet d'actualité pour les chercheurs en sciences de gestion. Depuis la loi NRE, elle constitue l'une des préoccupations majeures des dirigeants d'entreprises. Pour évaluer cette performance, ceux-ci sont de plus en plus nombreux à adopter des outils de gestion préconisés par les normes ISO 14000, tels que les audits et les indicateurs environnementaux. Il convient alors de s'interroger sur le rôle de ces outils dans les entreprises : répondent-ils à de réels besoins organisationnels ? Ou sont-ils utilisés pour promouvoir l'image des entreprises face aux contraintes institutionnelles de plus en plus fortes ? Cet article tente de répondre à ces questions en mobilisant la théorie néo-institutionnelle à partir d'une étude exploratoire menée auprès de dix entreprises françaises certifiées ISO 14001

Suggested Citation

  • Angèle Renaud, 2009. "Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001," Post-Print hal-00708339, HAL.
    • Handle: RePEc:hal:journl:hal-00708339
    DOI: 10.3917/mav.029.0344
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    References listed on IDEAS

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    1. Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print halshs-00543246, HAL.
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    1. repec:dau:papers:123456789/10775 is not listed on IDEAS
    2. Sophie Giordano-Spring & Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2012. "Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative," Post-Print hal-00690971, HAL.
    3. Julie Olivero, 2014. "Towards a Taxonomy of Environmental Management Decision: From Rudimentary to Sophisticated Model. An Empirical Study on French Coastal Industries," Post-Print hal-02274873, HAL.
    4. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
    5. Ettien Brou & Diana Magalagiu, 2016. "The environmental management : from firm to business parc. Local authorities’ interests of rescaling [Le management environnemental : de l’entreprise au parc d’activités économiques. Intérêts d’un ," Working Papers hal-02079229, HAL.

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