IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00865063.html
   My bibliography  Save this paper

Les nouvelles institutions de la "mesure" de la rse entre communication et évaluation

Author

Listed:
  • Thomas Lamarche

    (LADYSS - Laboratoire Dynamiques Sociales et Recomposition des Espaces - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - UPD7 - Université Paris Diderot - Paris 7 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Based on the conditions of the "measure" of social responsibility and, on the other hand, on the inclusion of social responsibility in business strategies, this paper demonstrates that evaluation of CSR is linked to the logic of communication. Communication does not essentially mean discourse for valorisation, but also includes discourse about firm with the objective of establishing new social representation of the companies and of their responsibilities. These representations are central stakes for senior management. They may find in CSR the basis of a new informational rent to face stockholders, NGOs, consumers.

Suggested Citation

  • Thomas Lamarche, 2009. "Les nouvelles institutions de la "mesure" de la rse entre communication et évaluation," Post-Print halshs-00865063, HAL.
    • Handle: RePEc:hal:journl:halshs-00865063
    DOI: 10.3917/ror.042.0004
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00865063
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00865063/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/ror.042.0004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Yuri Biondi, 2007. "Accounting and the economic nature of the firm as an entity," Post-Print halshs-00321534, HAL.
    2. Yuri Biondi & Arnaldo Canziani & Thierry Kirat, 2007. "The Firm as an Entity: Implications for Economics, Accounting, and the Law," Post-Print halshs-00203355, HAL.
    3. Aurélien Acquier & Franck Aggeri, 2008. "Entrepreneuriat institutionnel et apprentissages collectifs. Le cas de la Global Reporting Initiative (GRI)," Post-Print halshs-00645699, HAL.
    4. Michel Capron, 2005. "Les normes comptables internationales, instruments du capitalisme financier," Post-Print hal-01278392, HAL.
    5. Rob Gray, 2006. "Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 65-88.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Béatrice Parguel & Johnson Guillaume, 2021. "Beyond greenwashing: Addressing 'the great illusion' of green advertising," Post-Print halshs-03425494, HAL.
    2. Catherine Bodet & Thomas Lamarche, 2011. "Discours RSE, la réalité sociale décalée "Du rapport de développement durable au rapport CHSCT : tension sur l'expertise sociale dans l'entreprise"," Working Papers halshs-00865044, HAL.
    3. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.
    4. Catherine Bodet & Thomas Lamarche, 2013. "La RSE contribue-t-elle au développement durable ?," Working Papers halshs-00912728, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Biondi Yuri, 2011. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-49, January.
    2. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
    3. Butzbach Olivier & von Mettenheim Kurt E., 2015. "Alternative Banking and Theory," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(2), pages 105-171, July.
    4. Robé Jean-Philippe, 2011. "The Legal Structure of the Firm," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-88, January.
    5. Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.
    6. Anna Lee Rowe & Margaret Nowak & Mohammed Quaddus & Marita Naude, 2014. "Stakeholder Engagement and Sustainable Corporate Community Investment," Business Strategy and the Environment, Wiley Blackwell, vol. 23(7), pages 461-474, November.
    7. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    8. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2021. "When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose," Journal of Business Ethics, Springer, vol. 171(1), pages 1-13, June.
    9. Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
    10. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    11. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
    12. Andrea Cuccia, 2018. "Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 103-131.
    13. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
    14. Richard Adelstein, 2010. "Firms as Social Actors," Wesleyan Economics Working Papers 2013-003, Wesleyan University, Department of Economics.
    15. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    16. Yuri Biondi & Antoine Rebérioux, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
    17. Chernin Yulia & Lahav Yaron, 2014. "“The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(2), pages 1-23, July.
    18. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.
    19. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    20. Marc Amblard & Corinne Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," Post-Print halshs-00377468, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00865063. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.