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Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable

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  • Ariane Debourdeau

    (CSI i3 - Centre de Sociologie de l'Innovation 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

Social and environmental reporting became during the last decade a fundamental instrument for sustainable governance, through the publication of data and indicators of sustainable development as obligatory points of passage for companies. The Global Reporting Initiative's Guidelines are the reference frame, largely recognized and adapted by political authorities and often enforced by the law (as in french "NRE"). This paper recalls the process of standardization-codification and the policing of statements about the values and the principles of sustainable development.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:wpaper:halshs-00450344
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00450344v1
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    References listed on IDEAS

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    1. Emiliano Grossman & Emilio Luque & Fabian Muniesa, 2006. "Economies through transparency," CSI Working Papers Series 003, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
    2. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    Full references (including those not matched with items on IDEAS)

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