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Les systèmes d’indicateurs de performance environnementale (IPE), entre communication et contrôle

Author

Listed:
  • Luc Janicot

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

La nécessité de la représentation d'uneperformance environnementale, et d'uncontrôle de gestion associé, renvoie à unesuccession de choix exercés par les dirigeantsdes entreprises, en interaction avec des acteursexternes dans un contexte de recherche de légitimité.Ces choix aboutissent à la constructiond'indicateurs de performance environnementale(IPE) selon deux usages, un usage externede communication environnementale générale,un usage interne de contrôle de performanceenvironnementale locale, correspondantà deux logiques de représentation de laperformance environnementale. Rechercherces deux logiques à partir des mêmes indicateursparaît problématique (d'après l'étude desperceptions sur ces outils dans deux groupesindustriels français du secteur de la chimie).

Suggested Citation

  • Luc Janicot, 2007. "Les systèmes d’indicateurs de performance environnementale (IPE), entre communication et contrôle," Post-Print hal-03061463, HAL.
    • Handle: RePEc:hal:journl:hal-03061463
    DOI: 10.3917/cca.131.0047
    as

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