Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste du système de gestion de la RSE dans une multinationale française

Lucas Boucaud ()
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Lucas Boucaud: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel

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Abstract: In this ethnographic research, we will approach the non-financial reporting (NFR) as a management practice that manipulates representations. We will mobilize the structuration theory (Giddens, 1984) to show that NFR regulatory framework fuel a duality. Our results show that the regulatory framework empowers the actors in the implementation of a centralized CSR management system. NFR framework enable the assessment of the "mandate" (Girin, 1995) and constraint the steering of the "agencement organisationnel". The NFR enable the production of representations of the activity that allow leaders and support functions far removed from field experience to act in their own environment favorizing their own issues.

Keywords: Non-financial reporting; NFRD; structuration; representation; mandate (search for similar items in EconPapers)
Date: 2021
Note: View the original document on HAL open archive server: https://hal.science/hal-03361406v1
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Published in La comptabilité face aux crises, 2021, LYON, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03361406

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