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Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste d’un système de contrôle de la RSE dans une multinationale française

Author

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  • Lucas Boucaud

    (IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel)

Abstract

Dans cette recherche ethnographique nous appréhenderons le reporting extra-financier (REF) comme une pratique de gestion manipulant des représentations. Nous mobiliserons la théorie de la structuration (Giddens, 1984) pour montrer que le cadre réglementaire du REF, nourrit une dualité. nos résultats montrent que ce cadre habilite les acteurs dans la mise en place d'un système de contrôle centralisé de la RSE mais contraint le pilotage situé. Le cadre du REF habilite la pratique d'évaluation du « mandat » (Girin, 1995) et contraint le pilotage de l' « agencement organisationnel ». Le REF permet de produire des représentations de l'activité permettant aux dirigeants et fonctionnels éloignés de l'expérience de terrain d'agir dans leur environnement, pour leurs propres enjeux.

Suggested Citation

  • Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste d’un système de contrôle de la RSE dans une multinationale française," Post-Print hal-03278759, HAL.
    • Handle: RePEc:hal:journl:hal-03278759
    Note: View the original document on HAL open archive server: https://hal.u-pec.fr/hal-03278759
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    References listed on IDEAS

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    Keywords

    Reporting extra-financier; DPEF; structuration; Représentations; Mandat;
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