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Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge

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Author Info

  • Anne-Catherine Moquet

    ()
    (Université de Paris 9 Dauphine)

  • Anne Pezet

    ()
    (Université de Paris 9 Dauphine)

Abstract

(VF)Les exigences de la société en matière de responsabilité sociétale portent sur la transparence et l’innocuité des activités de l’entreprise : l’usine que l’on construit ou la carrière que l’on exploite se doivent d’être invisibles, inodores, insonores. L’entreprise se doit de montrer qu’elle respecte ces exigences car c’est ainsi qu’elle gagne en légitimité. Il lui faut donc rendre visible l’invisible, tracer et matérialiser les « flux » de légitimité entre elle et ses parties prenantes. Les technologies de gestion qu’elle mobilise à cette occasion façonnent un manager potentiellement responsable.(VA)Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities : a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility into visibility, trace legitimacy flows between them and the society. Thus, firms use managerial technologies potentially able to create the accountable manager.

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Bibliographic Info

Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 9 (2006)
Issue (Month): 4 (December)
Pages: 113-142

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Handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:113-142

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Related research

Keywords: responsabilité sociétale; développement durable; néo-institutionnalisme; corporate social responsibility; sustainable development; institutional theory.;

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References

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  1. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
  2. Moquet, Anne-Catherine & Pezet, Anne, 2005. "The technologies of corporate social responsibility. When the myth becomes reality," Economics Papers from University Paris Dauphine 123456789/2976, Paris Dauphine University.
  3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
  4. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
  5. Pezet, Anne & Moquet, Anne-Catherine, 2005. "The technologies of corporate social responsibility. When the myth becomes reality," Economics Papers from University Paris Dauphine 123456789/3194, Paris Dauphine University.
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Cited by:
  1. Quairel, Françoise & Ngaha, Angélique, 2009. "Politiques d’achats « responsables » de grandes entreprises et institutionnalisation de la RSE : étude des déterminants," Economics Papers from University Paris Dauphine 123456789/8612, Paris Dauphine University.
  2. Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
  3. Nil Özçağlar-Toulouse & Amina Béji-Bécheur & Matthieu Gateau & Philippe Robert-Demontrond, 2010. "Demystifying Fair Trade in France: The History of an Ambiguous Project," Journal of Business Ethics, Springer, vol. 92(2), pages 205-216, April.
  4. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.
  5. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.

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