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Les Outils D'Evaluation De La Performance Environnementale : Audits Et Indicateurs Environnementaux

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  • Angèle Renaud

    (LR-MOS - La Rochelle - Management, Organisation & Société - CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

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

Suggested Citation

  • Angèle Renaud, 2009. "Les Outils D'Evaluation De La Performance Environnementale : Audits Et Indicateurs Environnementaux," Post-Print halshs-00459153, HAL.
    • Handle: RePEc:hal:journl:halshs-00459153
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459153
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    References listed on IDEAS

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    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
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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.

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