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Reddition et contrôle extra-financier, deux impératifs en tension

Author

Listed:
  • Lucas Boucaud

    (NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

À l'aube des premiers « rapports de durabilité », cet article propose une revue de la littérature problématisée autour de la tension entre reddition et contrôle dans la production d'« informations » extra-financières. À cette littérature ancrée dans une approche représentationnaliste où l'indicateur est le reflet d'un objet, nous suggérons une alternative pragmatiste où l'indicateur est médiation d'un phénomène extra-financier premièrement vague et ambigu. L'une des implications principales est de reconnaitre la (co)existence d'une pluralité de médiations.

Suggested Citation

  • Lucas Boucaud, 2024. "Reddition et contrôle extra-financier, deux impératifs en tension," Post-Print hal-05059888, HAL.
    • Handle: RePEc:hal:journl:hal-05059888
    as

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