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Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge

Listed author(s):
  • Anne-Catherine Moquet


    (Université de Paris 9 Dauphine)

  • Anne Pezet


    (Université de Paris 9 Dauphine)

(VF)Les exigences de la société en matière de responsabilité sociétale portent sur la transparence et l’innocuité des activités de l’entreprise : l’usine que l’on construit ou la carrière que l’on exploite se doivent d’être invisibles, inodores, insonores. L’entreprise se doit de montrer qu’elle respecte ces exigences car c’est ainsi qu’elle gagne en légitimité. Il lui faut donc rendre visible l’invisible, tracer et matérialiser les « flux » de légitimité entre elle et ses parties prenantes. Les technologies de gestion qu’elle mobilise à cette occasion façonnent un manager potentiellement responsable.(VA)Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities : a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility into visibility, trace legitimacy flows between them and the society. Thus, firms use managerial technologies potentially able to create the accountable manager.

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Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 9 (2006)
Issue (Month): 4 (December)
Pages: 113-142

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Handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:113-142
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  1. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
  2. repec:dau:papers:123456789/2976 is not listed on IDEAS
  3. repec:dau:papers:123456789/3194 is not listed on IDEAS
  4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
  5. 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.
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