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L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises

Author

Listed:
  • Jean Desmazes

    (CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours)

  • Jean-Philippe Lafontaine

    (CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours)

Abstract

De plus en plus d'entreprises sont amenées à concevoir ou à adopter des outils d'évaluation de leur performance environnementale. La mise en oeuvre de ces outils risque de poser des difficultés puisque certains d'entre eux peuvent être assimilés à des innovations managériales. Une enquête, réalisée auprès des responsables environnement d'organismes certifiés ISO 14001, montre ainsi que le tableau de bord vert (TBV) pose moins de problèmes d'assimilation que les budgets environnementaux (BE). Ce résultat est d'autant plus paradoxal que le TBV contient principalement des données physiques relativement nouvelles pour les managers et que l'évaluation de la performance environnementale est, pour le moment, assurée par la fonction environnement en dehors des processus traditionnels de contrôle de gestion. A l'inverse, la mise en oeuvre des BE posent plus de problèmes d'assimilation. Ce constat s'explique sans doute par le fait que ces outils contiennent des informations financières dont l'interprétation crée des tensions entre les acteurs.

Suggested Citation

  • Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print halshs-00543246, HAL.
    • Handle: RePEc:hal:journl:halshs-00543246
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543246
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    References listed on IDEAS

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    1. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
    2. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
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    Cited by:

    1. Angèle Renaud, 2009. "Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001," Post-Print hal-00603637, HAL.
    2. Zouhour Ben Hamadi & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant," Post-Print hal-02010369, HAL.

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