Que signifie être transparent ? La régulation de la transparence: la matérialisation d’un idéal en technologie de gouvernement

Franck Aggeri () and Morgane Le Breton ()
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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
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

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Abstract: Transparency is an unquestionable value for CSR. In this paper, we are going to try to shed light on implicit assumptions under which the transparency's concept is objectified by private actors through standards and on the effects created by such an objectification. We will use a governmentality framework to show that implicit assumptions are that transparency refers to financial economics' type of knowledge and is used as tactics by private standards to legitimate. Transparency becomes an obligation and governs behaviors with effects which are first the development of a bureaucracy that could prevent companies from developing information with strategic relevance in favor of environment and second a profusion of information whose stakeholders hardly succeed in making sense of.

Keywords: governmentality; environmental regulation; instrument; transparency; transparence; gouvernementalité; régulation environnementale (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901216v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901216

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