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Les Outils D'Evaluation De La Performance Environnementale : Audits Et Indicateurs Environnementaux

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Author Info

  • Angèle Dohou-Renaud

    (CEREGE - Centre de Recherche en sciences de Gestion - Université de La Rochelle : EA2118)

Abstract

La performance environnementale est un sujet d'actualité pour les chercheurs en sciences de gestion. Elle constitue également l'une des préoccupations majeures des dirigeants d'entreprises. Pour évaluer cette performance, ceux-ci sont de plus en plus nombreux à mettre en place des outils de gestion préconisés par les normes ISO 14000, tels que les audits et les indicateurs environnementaux. Depuis la loi NRE, ce phénomène prend de l'ampleur. Il convient alors de s'interroger sur le rôle de ces outils dans les entreprises : ces outils répondent-ils à de réels besoins organisationnels ? Ou sont-ils utilisés pour promouvoir l'image des entreprises face à des contraintes institutionnelles de plus en plus fortes ? Cet article tente de répondre à ces questions en mobilisant les théories du néo-institutionnalisme et des parties prenantes 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 halshs-00459153.

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Date of creation: 2009
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Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00459153

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Related research

Keywords: théorie néo-institutionnelle; légitimité sociale; performance environnementale; stakeholders environnementaux; système de management environnemental.;

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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.
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