Accroissement de la complexité des décisions dans un contexte de prolifération des règles

Companies in the extractive sector implement local content measures in the areas in which they operate. These measures – training, education, employment, infrastructure, health – must benefit local populations. Companies report on these activities by publishing the information required by the Non-Financial Reporting Directive (NFRD). This paper depicts how rule proliferation impacts decision making complexity. Although this phenomenon is known, very few scholars have studied rule proliferation and its impact on decision making. Hence, most managerial decision making on rules is based on common knowledge as opposed to scientific knowledge. This model reveals decision making complexity by examining search costs, calculation costs and complexity costs at different rule complexity levels. It leads to a series of propositions ready to be empirically tested. Our paper helps manager understand how rule proliferation interacts with decision making and intensifies complexity.