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Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management

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Abstract

(VF) Cet article s’interroge sur les rôles du contrôleur de gestion dans le domaine environnemental.Pour ce faire, une étude de cas longitudinale est menée sur une entreprise française avantgardiste en matière de contrôle de gestion environnemental (CGE). Les résultats révèlent 4 rôles du contrôleur de gestion (vérificateur de CO2, business partner, traducteur euro-carbone, acteur du changement) et ses caractéristiques dans ce nouveau domaine (image, pouvoir d’influence et territoire). Plusieurs enseignements d’ordre théorique, managérial et méthodologique sont tirés du cas. (VA) This paper explores the role of the management controller in environmental management control (EMC) by means of a longitudinal case study of a French company with a pioneering approach to EMC. The results show that the management controller has four key roles (carbon auditor, business partner, euro-carbon translator, and agent of change) and illustrate the characteristics of the controller in this new domain (image, power of influence, and territory). Several theoretical, managerial, and methodological lessons may be learned from this case study.

Suggested Citation

  • Angèle RENAUD, 2014. "Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management," Working Papers CREGO 1140401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1140401
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    More about this item

    Keywords

    Contrôleur de gestion; Contrôle de gestion environnemental (CGE); Bilan carbone; Budget carbone ; Management Controller; Environmental Management Control (EMC); Environmental Management Controller; Carbon Footprint; Carbon Budget;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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