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L’impact de la gouvernance sur les engagements sociaux et environnementaux des organisations à but non lucratif : une analyse quantitative des données de 182 associations françaises

Author

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  • Guillaume Plaisance

    (UB - Université de Bordeaux, Institut d'Administration des Entreprises (IAE) - Bordeaux, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

This study aims to answer the questions of associations about the relevance of governance and proposes a reflection by institutional field rather than a global approach for all associations. Based on hypotheses from research carried out on non-profit organizations and neo-institutional theory, the practices of 182 French associations were analyzed using a quantitative database. The results of the multiple regressions conducted show a positive effect of governance on social and environmental commitments, while underlining the need to carry out case-by-case studies of these links. The association of governance mechanisms with each type of responsibility as proposed by neo-institutional theory is then explored. The levels of the pyramid of social and environmental responsibilities dedicated to accountability and ethics stand out as linked. Our results lead to a questioning of the concept of societal responsibility of organizations and to the observation that the neo-institutional theory does not make it possible to study the effectiveness of the mechanisms it promotes. They lead us to recommend updating the French standards and charters in this direction.

Suggested Citation

  • Guillaume Plaisance, 2023. "L’impact de la gouvernance sur les engagements sociaux et environnementaux des organisations à but non lucratif : une analyse quantitative des données de 182 associations françaises," Post-Print hal-05834940, HAL.
    • Handle: RePEc:hal:journl:hal-05834940
    DOI: 10.3917/rimhe.051.0003
    as

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