IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01667096.html
   My bibliography  Save this paper

« Responsible Care» et management durable: comportement volontaire ou réaction adaptative ? Généalogie et pratiques dans l'industrie chimique

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Marie-Claire Loison

    (EM - EMLyon Business School)

Abstract

Chemical industry's managers have developed since mid-1970' a management and prevention risk policy named "Responsible Care". This policy was a first draft for a sustainable management even if these two concepts were not exactly synonymous. Through genealogy of this practice and its use in a large French chemical company, this paper asserts that, contrary to the common wisdom developed in research, companies don't simply react to stakeholders' pressures. Companies develop autonomously ways to protect their environment and so they contribute to change society expectations. A theoretical framework adapted from Hopwood and Miller' works is used to explain phenomenon we could observe.

Suggested Citation

  • Nicolas Berland & Marie-Claire Loison, 2005. "« Responsible Care» et management durable: comportement volontaire ou réaction adaptative ? Généalogie et pratiques dans l'industrie chimique," Post-Print hal-01667096, HAL.
    • Handle: RePEc:hal:journl:hal-01667096
    Note: View the original document on HAL open archive server: https://hal.science/hal-01667096
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01667096/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    2. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    3. Yvan Biefnot & Yvon Pesqueux, 2002. "L'éthique des affaires," Post-Print hal-00479591, HAL.
    4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    5. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    7. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    Full references (including those not matched with items on IDEAS)

    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. repec:dau:papers:123456789/2245 is not listed on IDEAS
    2. Nicolas Berland & Marie-Claire Loison, 2005. "" RESPONSIBLE CARE " ET MANAGEMENT DURABLE : COMPORTEMENT VOLONTAIRE OU RÉACTION ADAPTATIVE ? Généalogie et pratiques dans l'industrie chimique," Post-Print halshs-00581125, HAL.
    3. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    4. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    5. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    6. 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.
    7. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    8. Khalifa, Rihab & Scarparo, Simona, 2021. "Gender Responsive Budgeting: A tool for gender equality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    9. Armstrong, Peter, 2015. "The discourse of Michel Foucault: A sociological encounter," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 29-42.
    10. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    11. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
    12. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    13. Roberts, John, 2014. "Testing the limits of structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 135-141.
    14. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    15. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    16. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
    17. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    18. Hopwood, Anthony G., 2008. "A conversation with Anthony Hopwood," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 21-28.
    19. repec:dau:papers:123456789/2769 is not listed on IDEAS
    20. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
    21. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    22. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.

    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:hal:journl:hal-01667096. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.