The regulation of CSR by means of transparency standards

Morgane Le Breton () and Franck Aggeri ()
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Morgane Le Breton: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Franck Aggeri: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique

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Abstract: In this paper, we study the materialization of transparency in the field of CSR into private standards.The search for transparency is presented as a key driver of a sustainability policies. (Gray 1992, Milne 1996). Yet, transparency in practice – as it is materialized through standards – is far from transparency in principle. In the field of CSR, the ideal of transparency is materialized through private reporting standards such as the Global Reporting Initiative (GRI), the GreenHouse Gas Protocol (GHG Protocol), the CDP (formerly Carbon Disclosure Project), etc. In a foucaldian perspective, we propose to study such materialization process by studying the underlying rationales and practices, and the effects they produce on corporations (what does the reporting lead to? How do companies use these standards?).

Keywords: Instruments; Transparency; CSR Disclosure; CSR standards; Management technology (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://minesparis-psl.hal.science/hal-01368035v1
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Published in EURAM, May 2016, Paris-Créteil, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01368035

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