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La responsabilité sociale de l’entreprise sous l’éclairage des critical management studies:vers un nouveau cadre d’analyse de la relation entreprise-société

  • Assâad El Akremi

    ()

    (Université de Toulouse 1)

  • Inès Dhaouadi

    (Université de Tunis)

  • Jacques Igalens

    (Université de Toulouse 1)

Registered author(s):

    (VF)Les études sur la RSE sont dominées par une analyse descriptive des fondements éthiques de l’activité organisationnelle et par des recherches empiriques sur le lien entre performance sociale et performance financière de l’entreprise. L’objectif de cet article est de présenter l’apport des Critical Management Studies (CMS) comme un cadre d’analyse qui permet d’enrichir le débat sur la RSE. Trois approches d’analyse critique de la RSE sont discutées. L’intérêt de l’approche foucaldienne pour une relecture de la RSE comme processus de savoir-pouvoir et pour une compréhension approfondie des effets de pouvoir des discours et des pratiques de la RSE est souligné. (VA)Research on CSR is generally based on a description of the ethical bases of organisational actions. Empirical studies are focused on the link between the company’s social performance and financial performance, reflecting an instrumental conception of CSR. The objective of this paper is to present the contribution of Critical Management Studies (CMS) as a new framework which makes it possible to enrich the debate on CSR. We emphasize the interest of the Foucaldian approach for an understanding of CSR as a process of power-knowledge and for a thorough comprehension of power effects of CSR discourses and practices.

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    File URL: http://leg2.u-bourgogne.fr/rev/113094.pdf
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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 11 (2008)
    Issue (Month): 3 (September)
    Pages: 65-94

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    Handle: RePEc:dij:revfcs:v:11:y:2008:i:q3:p:65-94
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