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Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "

Author

Listed:
  • Michel Capron

    (LERGO - Laboratoire de Recherche sur la Gestion des Organisations - UP8 - Université Paris 8 Vincennes-Saint-Denis)

  • Françoise Quairel

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

Abstract

En s'inspirant de la normalisation comptable anglo-saxonne, la Global Reporting Initiative (GRI) propose un référentiel de publication volontaire d'informations sociétales. La transposition présente des limites qui rendent en fait ses principes inapplicables. Néanmoins il tend à s'imposer et les grandes entreprises peuvent y trouver le moyen d'éviter une régulation contraignante.

Suggested Citation

  • Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    • Handle: RePEc:hal:journl:halshs-00582742
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582742
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    References listed on IDEAS

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    1. Jean-François Casta & Olivier J. Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
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    Cited by:

    1. Rim Lahbil & Rachid Wahabi, 2017. "Reporting Corporate Social Responsibility: At The Pursuit Of Legitimacy - A Literature Review," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(3), pages 68-81.
    2. Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
    3. Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    4. Ariane Debourdeau, 2010. "Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable," Working Papers halshs-00450344, HAL.
    5. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    6. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    7. Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.

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