Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms

Michel Capron and Rob Gray

European Accounting Review, 2000, vol. 9, issue 1, 99-109

Abstract: This paper provides an early report on an experiment undertaken by a group of managers of 'social economy' firms. The experiment comprises an attempt to articulate and then apply a practicable approach to assessing corporate social responsibility within a framework derived from the theory of logiques d'action. The intention of the report is to illustrate a novel approach to the perennial problem of social responsibility in organizations and, thereby, to illustrate very briefly some of the inevitable practical problems that arise in turning theoretical criteria into operational processes. The experiment referred to here is continuing.

Date: 2000
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DOI: 10.1080/096381800407969

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