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Les nouvelles institutions de la "mesure" de la rse entre communication et évaluation

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  • Thomas Lamarche

    (LADYSS - Laboratoire Dynamiques Sociales et Recomposition des Espaces - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - UPD7 - Université Paris Diderot - Paris 7 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Based on the conditions of the "measure" of social responsibility and, on the other hand, on the inclusion of social responsibility in business strategies, this paper demonstrates that evaluation of CSR is linked to the logic of communication. Communication does not essentially mean discourse for valorisation, but also includes discourse about firm with the objective of establishing new social representation of the companies and of their responsibilities. These representations are central stakes for senior management. They may find in CSR the basis of a new informational rent to face stockholders, NGOs, consumers.

Suggested Citation

  • Thomas Lamarche, 2009. "Les nouvelles institutions de la "mesure" de la rse entre communication et évaluation," Post-Print halshs-00865063, HAL.
    • Handle: RePEc:hal:journl:halshs-00865063
    DOI: 10.3917/ror.042.0004
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00865063
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    References listed on IDEAS

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    1. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    2. Yuri Biondi, 2007. "Accounting and the economic nature of the firm as an entity," Post-Print halshs-00321534, HAL.
    3. Yuri Biondi & Arnaldo Canziani & Thierry Kirat, 2007. "The Firm as an Entity: Implications for Economics, Accounting, and the Law," Post-Print halshs-00203355, HAL.
    4. Rob Gray, 2006. "Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 65-88.
    5. Aurélien Acquier & Franck Aggeri, 2008. "Entrepreneuriat institutionnel et apprentissages collectifs. Le cas de la Global Reporting Initiative (GRI)," Post-Print halshs-00645699, HAL.
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    Cited by:

    1. Béatrice Parguel & Johnson Guillaume, 2021. "Beyond greenwashing: Addressing 'the great illusion' of green advertising," Post-Print halshs-03425494, HAL.
    2. Catherine Bodet & Thomas Lamarche, 2011. "Discours RSE, la réalité sociale décalée "Du rapport de développement durable au rapport CHSCT : tension sur l'expertise sociale dans l'entreprise"," Working Papers halshs-00865044, HAL.
    3. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.
    4. Catherine Bodet & Thomas Lamarche, 2013. "La RSE contribue-t-elle au développement durable ?," Working Papers halshs-00912728, HAL.

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