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Dialogisme et parties prenantes dans le rapport de développement durable : le cas Lafarge

Author

Listed:
  • Jacques Igalens

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Sébastien Point

Abstract

Depuis 1995, de nombreuses organisations produisent un nouveau type de rapport, le rapport de développement durable encore appelé rapport de responsabilité sociale. Sa finalité est de rendre compte des performances économiques, environnementales et sociales (Kaptein et Van Tulder, 2003 ; Rasche et Esser, 2006), initialement pour des sociétés puis, par la suite, pour n'importe quelle organisation. Concernant la France, dans les premières années, ce rapport était établi sur des bases volontaires et, même si une initiative de 1997, la GRI (Global Reporting Initiative), proposait des principes directeurs pour sa rédaction, il existait une grande disparité de présentation. Progressivement, celle-ci a diminué, à la fois du fait de l'existence de cadres législatifs successifs, mais aussi par mimétisme et diffusion de bonnes pratiques, notamment par l'intermédiaire de cabinets de consultants (Igalens et Gond, 2015).

Suggested Citation

  • Jacques Igalens & Sébastien Point, 2017. "Dialogisme et parties prenantes dans le rapport de développement durable : le cas Lafarge," Post-Print hal-03435162, HAL.
    • Handle: RePEc:hal:journl:hal-03435162
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