Mécanismes calculatifs et discursifs dans les notations ESG. Effets sur la légitimité auprès des parties prenantes

Christel Dumas and Stephanos Anastasiadis

Revue française de gestion, 2021, vol. N° 300, issue 7, 101-113

Abstract: Longitudinal rating data and participant observation of the Ethibel label show that computational judgment mechanisms undermine legitimacy, while simultaneously improving it. The addition of a discursive mechanism brings a general opinion of the experts, as well as a certain opacity. In doing so, it allows legitimacy with different parties. Our work therefore justifies the use of combined computational and discursive judgment devices, motivated by the need to maintain legitimacy, as conditions for confidence in sustainability.

Date: 2021
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