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

Author

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  • Ariane Debourdeau

    (Centre de Sociologie de l'Innovation, Mines ParisTech)

Abstract

Examines the process of standardization-codification of references and the policing of statements on the principles of sustainable development in the context of the Global Reporting Initiative (GRI).

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," CSI Working Papers Series 019, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
    • Handle: RePEc:emn:wpaper:019
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    File URL: http://www.csi.mines-paristech.fr/working-papers/DLWP.php?wp=WP_CSI_019.pdf
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    More about this item

    Keywords

    reporting; global reporting initiative; law; indicators; reference; frame; normalization; codification; Foucault; transparency; governmentality; sustainable development;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
    • L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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