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L’analyse du discours de la responsabilité sociale de l’entreprise à travers les rapports annuels de développement durable d’entreprises françaises du CAC 40

Author

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  • Jacques Igalens

    (Université de Toulouse 1 (IAE))

Abstract

(VF)Le rapport de RSE cherche à construire un monde dont l’entreprise est le héros. L’entreprise raconte des histoires dont la fonction est de légitimer son existence et ses activités. Si l’on accepte l’idée que le rapport de RSE constitue un nouveau genre littéraire, il est alors possible de lui appliquer des méthodes d’analyse linguistiques et sémiotiques. Ainsi, l'auteur procède à une analyse de l’énonciation pour répondre à la question "Qui parle dans un rapport de RSE?" pour étudier ensuite les schémas argumentatifs.(VA)The CSR report creates a world in which the firm is the hero. The firm tells stories whose function it is to legitimate its existence and its activities. If we consider CSR reports as a literary genre, it can be approached with a linguistics and semiotics frame of analysis. The author develops a two step analysis:first, enunciation analysis to answer the question “who speaks in a CSR re-port ?” and then, analysis of the rhetoric to answer the question “what are the argumentative schemes?”

Suggested Citation

  • Jacques Igalens, 2007. "L’analyse du discours de la responsabilité sociale de l’entreprise à travers les rapports annuels de développement durable d’entreprises françaises du CAC 40," Revue Finance Contrôle Stratégie, revues.org, vol. 10(2), pages 129-155, June.
    • Handle: RePEc:dij:revfcs:v:10:y:2007:i:q2:p:129-155
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    References listed on IDEAS

    as
    1. Barbara Czarniawska, 2005. "De la polyphonie dans l'analyse des organisations," Revue française de gestion, Lavoisier, vol. 159(6), pages 359-371.
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    Cited by:

    1. Emmanuel Bayle & Samuel Mercier, 2008. "Sport and ethics: stakes and tools for marketing of sport [Sport et éthique : enjeux et outils pour le marketing sportif]," Post-Print hal-02383066, HAL.
    2. Peter Norberg, 2018. "Bankers Bashing Back: Amoral CSR Justifications," Journal of Business Ethics, Springer, vol. 147(2), pages 401-418, January.

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    More about this item

    Keywords

    responsabilité sociale; rapport; rhétorique; analyse du discours; développement durable; social responsibility; reporting; rhetoric; sustainable development; discourse analysis.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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