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La co-construction des systèmes de contrôle RSE d’une multinationale. Une lecture des leviers de contrôle par le dispositif Foucaldien

Author

Listed:
  • Lucas Boucaud

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

  • Anne-Catherine Moquet

Abstract

Le renforcement du cadre réglementaire vise à élargir le cadre de redevabilité des entreprises et les incitent à s'organiser afin de rendre compte plus précisément de leurs pratiques managériales. En nous appuyant sur le développement d'un label RSE interne d'une multinationale française du secteur du BTP, notre étude cherche à comprendre comment se construisent les systèmes de contrôle RSE. Les parties prenantes internes se réapproprient le dispositif réglementaire pour se concentrer sur leurs propres préoccupations. Une place centrale est accordée à la production d'information pour alimenter les systèmes de contrôle à des fins de redevabilité interne.

Suggested Citation

  • Lucas Boucaud & Anne-Catherine Moquet, 2021. "La co-construction des systèmes de contrôle RSE d’une multinationale. Une lecture des leviers de contrôle par le dispositif Foucaldien," Post-Print hal-03397069, HAL.
    • Handle: RePEc:hal:journl:hal-03397069
    as

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