IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01901216.html
   My bibliography  Save this paper

Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement

Author

Listed:
  • Franck Aggeri

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris sciences et lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Morgane Le Breton

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris sciences et lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

Transparency is an unquestionable value for CSR. In this paper, we are going to try to shed light on implicit assumptions under which the transparency's concept is objectified by private actors through standards and on the effects created by such an objectification. We will use a governmentality framework to show that implicit assumptions are that transparency refers to financial economics' type of knowledge and is used as tactics by private standards to legitimate. Transparency becomes an obligation and governs behaviors with effects which are first the development of a bureaucracy that could prevent companies from developing information with strategic relevance in favor of environment and second a profusion of information whose stakeholders hardly succeed in making sense of.

Suggested Citation

  • Franck Aggeri & Morgane Le Breton, 2016. "Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement," Post-Print hal-01901216, HAL.
    • Handle: RePEc:hal:journl:hal-01901216
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901216
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01901216/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    2. Jan Bebbington & Rob Gray, 1993. "Corporate accountability and the physical environment: Social responsibility and accounting beyond profit," Business Strategy and the Environment, Wiley Blackwell, vol. 2(2), pages 1-11, June.
    3. Turcotte, Marie-France & Reinecke, Juliane & den Hond, Frank, 2014. "Explaining variation in the multiplicity of private social and environmental regulation: a multi-case integration across the coffee, forestry and textile sectors," Business and Politics, Cambridge University Press, vol. 16(1), pages 151-189, April.
    4. Franck Aggeri & Olivier Godard, 2006. "Les entreprises et le développement durable," Post-Print halshs-00645674, HAL.
    5. Shona L. Russell & Ian Thomson, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 225-244, September.
    6. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    7. Jane Andrew & Corinne Cortese, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 130-138, September.
    8. Marie-Laure Salles-Djelic, 2006. "Marketization: From Intellectual Agenda to Global Policy Making," Post-Print hal-01891997, HAL.
    9. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    10. Andrew Gouldson & Jan Bebbington, 2007. "Corporations and the Governance of Environmental Risk," Environment and Planning C, , vol. 25(1), pages 4-20, February.
    11. Mehrpouya , Afshin & Djelic , Marie-Laure, 2014. "Transparency: From Enlightenment to Neoliberalism or When a Norm of Liberation Becomes a Tool of Governing," HEC Research Papers Series 1059, HEC Paris.
    12. Franck Aggeri, 2005. "Les régimes de gouvernementalité dans le domaine de l'environnement," Post-Print hal-01117318, HAL.
    13. Afshin Mehrpouya & Marie-Laure Salles-Djelic, 2014. "Transparency: From Enlightenment to Neoliberalism or When a Norm of Liberation Becomes a Tool of Governing," Working Papers hal-02018562, HAL.
    14. 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.
    15. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    16. Russell, Shona L. & Thomson, Ian, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting forum, Elsevier, vol. 33(3), pages 225-244.
    17. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Morgane Le Breton & Franck Aggeri, 2016. "The regulation of CSR by means of transparency standards," Post-Print hal-01368035, HAL.
    2. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
    3. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    4. Franck Aggeri, 2021. "La gouvernementalité chez Foucault : une perspective sur l’instrumentation de gestion," Post-Print hal-03503256, HAL.
    5. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    6. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
    7. Joel Bothello & Afshin Mehrpouya, 2019. "Between regulatory field structuring and organizational roles: Intermediation in the field of sustainable urban development," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 177-196, June.
    8. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
    9. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    10. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    11. Alessandro Lai & Silvia Panfilo & Riccardo Stacchezzini, 2019. "The governmentality of corporate (un)sustainability: the case of the ILVA steel plant in Taranto (Italy)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(1), pages 67-109, March.
    12. Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    13. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    14. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    15. Bikki Jaggi & Alessandra Allini & Riccardo Macchioni & Annamaria Zampella, 2018. "Do investors find carbon information useful? Evidence from Italian firms," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1031-1056, May.
    16. Wang, Fangjun & Sun, Junqin & Liu, Yang Stephanie, 2019. "Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China," Journal of Business Research, Elsevier, vol. 104(C), pages 14-26.
    17. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    18. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    19. Zhang, Ying & Andrew, Jane, 2022. "Financialisation and the Conceptual Framework: An update," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    20. Roberts, John, 2021. "The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01901216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.