Expert-comptable et RSE: dynamique en cabinet et conseil auprès des clients

Philippe Chapellier (), Claire Gillet-Montjarret () and Géraldine Rivière-Giordano ()
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Philippe Chapellier: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Claire Gillet-Montjarret: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Géraldine Rivière-Giordano: UM - Université de Montpellier

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Abstract: The notion of Corporate Social Responsibility (CSR) has gradually spread among all companies. However CSR skills are not always present within companies, particularly among the smaller ones (Caron and al. 2006 and Caron and Fortin 2014). Thus the question is how to support these companies in implementing CSR policies. Support from a professional seems necessary. A chartered accountant could play an important part in raising awareness and helping to implement CSR practices among small companies (Medley 1997; Reyes 2001; Caron and al. 2006; Caron and Fortin 2014). The purpose of this article is to shed light on the CSR actions implemented by accountants within their firm and with their SME clients and to identify the reasons justifying these actions. To answer the research question, an exploratory qualitative study (semistructured interviews) was conducted among accountants. It appears that some accounting firms implement CSR practices and provide advice to their clients in this area. The main reasons for this dynamic include accountants' beliefs, customers' values and expectations as well as the desire to improve the firms' performance.

Keywords: Corporate Social Responsibility (CSR); CSR tools; Chartered accountant; SME; Responsabilité Sociétale de l’Entreprise (RSE); Outils RSE; Expert-comptable (EC); PME (search for similar items in EconPapers)
Date: 2016-05-16
Note: View the original document on HAL open archive server: https://hal.science/hal-01907656v1
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Published in Transitions numériques et informations comptables, May 2016, Nantes, France. pp.cd-rom

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