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The regulation of transparency in the field of CSR

Author

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  • Franck Aggeri

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Morgane Le Breton

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

What does it mean for a corporation to be transparent in terms of Corporate Social Responsibility (CSR)? The search for transparency is presented as a key driver of a sustainability policies (Gray, 1992; Milne, Kearins, & Walton, 2006). Yet, transparency in practice – as it is materialized through standards – is far from transparency in principle. The gap between the ostensive and performative aspects of transparency have to be analyzed (Latour, 1984). In this paper, we propose to study practices and processes, i.e. the way in which transparency is materialized into specific instruments and technologies that currently govern corporate conducts: private CSR reporting standards. For that purpose, we analyze two widely diffused CSR corporate standards (the GRI and the CDP), stressing the shiftings between the original discourses on transparency of their promoters to their implementation into a set of tools and technologies. We highlight and discuss a risk of capture of transparency principles by the auditing profession who is at the forefront of such standards.

Suggested Citation

  • Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
    • Handle: RePEc:hal:journl:halshs-01368029
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01368029v1
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    References listed on IDEAS

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    1. Christiana Kappo-Abidemi & Ogujiuba Kanayo, 2020. "Higher education institutions and corporate social responsibility: triple bottomline as a conceptual framework for community development," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 1103-1119, December.

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    Keywords

    CSR Disclosure; Standards; Audit; Transparency; Governmentality; Instrument; Management technology;
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