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Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative

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  • Chauvey, Jean-Noël
  • Naro, Gérald
  • Seignour, Amélie

Abstract

La Global Reporting Initiative (GRI) est une organisation internationale qui a réussi à imposer ses lignes directrices dans les pratiques de reporting sociétal de la plupart des grandes entreprises mondiales. Le modèle de performance globale qu’elle vise à promouvoir est véhiculé dans un discours qui repose sur le postulat d’une convergence entre les dimensions économiques, sociales et environnementales du développement durable. Ce faisant, le discours de la GRI occulte les contradictions et conflits liées aux enjeux paradoxaux de ces dimensions et aux attentes différenciées des parties prenantes. L’article repose sur l’hypothèse selon laquelle les stratégies discursives de la GRI participent à l’instauration d’une vision mythifiée de la performance globale qui vise à masquer la dimension éminemment politique et socialement construite de la responsabilité sociale de l’entreprise (RSE). Les fondements de l’entreprise et, au-delà, du système de régulation macro-économique et sociétal dans lequel elle s’insère, ne sont nullement questionnés. Afin de mettre en lumière les stratégies de persuasion contenues dans le discours de la GRI, visant à naturaliser le concept de RSE et à mythifier celui de performance globale, l’étude est fondée sur une analyse linguistique et rhétorique des textes du référentiel GRI. Celle-ci montre que, s’appuyant sur une prétendue rationalisation des énoncés et sur le langage expert de la comptabilité, le discours de la GRI procède d’une rhétorique de l’évidence–et non de l’argumentable–qui interdit tout débat démocratique.

Suggested Citation

  • Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
    • Handle: RePEc:eee:crpeac:v:33:y:2015:i:c:p:79-91
    DOI: 10.1016/j.cpa.2014.09.013
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    References listed on IDEAS

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