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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

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Author Info
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?”

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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 10 (2007)
Issue (Month): 2 (June)
Pages: 129-155
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Handle: RePEc:dij:revfcs:v:10:y:2007:i:q2:p:129-155

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Related research
Keywords: responsabilité sociale; rapport; rhétorique; analyse du discours; développement durable; social responsibility; reporting; rhetoric; sustainable development; discourse analysis.;

Find related papers by JEL classification:
M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Social Responsibility

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