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Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001

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  • Angèle Renaud

    ()
    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Abstract

La performance environnementale est un sujet d'actualité pour les chercheurs en sciences de gestion. Depuis la loi NRE, elle constitue l'une des préoccupations majeures des dirigeants d'entreprises. Pour évaluer cette performance, ceux-ci sont de plus en plus nombreux à adopter des outils de gestion préconisés par les normes ISO 14000, tels que les audits et les indicateurs environnementaux. Il convient alors de s'interroger sur le rôle de ces outils dans les entreprises : répondent-ils à de réels besoins organisationnels ? Ou sont-ils utilisés pour promouvoir l'image des entreprises face aux contraintes institutionnelles de plus en plus fortes ? Cet article tente de répondre à ces questions en mobilisant la théorie néo-institutionnelle à partir d'une étude exploratoire menée auprès de dix entreprises françaises certifiées ISO 14001.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00603637.

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Date of creation: 01 Sep 2009
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Publication status: Published, Management et Avenir, 2009, 2009/9 (n° 29), http://www.cairn.info/resume.php?ID_ARTICLE=MAV_029_0344
Handle: RePEc:hal:journl:hal-00603637

Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00603637/en/
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Keywords: Contrôle de gestion environnemental; indicateurs; audits; néo-institutionnalisme; légitimité sociale;

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References

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  1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
  2. Capron, Michel & Quairel, Françoise, 2007. "Responsabilité sociale d'entreprise," Economics Papers from University Paris Dauphine 123456789/595, Paris Dauphine University.
  3. Armand Hatchuel, 1999. "Connaissances, modèles d'interaction et rationalisations - De la théorie de l'entreprise à l'économie de la connaissance," Revue d'Économie Industrielle, Programme National Persée, vol. 88(1), pages 187-209.
  4. Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print halshs-00543246, HAL.
  5. Nicolas Berland, 2007. "A quoi servent les indicateurs de la RSE ? Limites et modalités d'usage," Post-Print hal-00340430, HAL.
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Cited by:
  1. Sophie Giordano-Spring & Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2012. "Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative," Post-Print hal-00690971, HAL.

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