Policer les énoncés, façonner la responsabilité des entreprises: les processus de codification et d'"enforcement" du reporting de développement durable

Ariane Debourdeau
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Ariane Debourdeau: Centre de Sociologie de l'Innovation, Mines ParisTech

No 19, CSI Working Papers Series from Centre de Sociologie de l'Innovation (CSI), Mines ParisTech

Abstract: Examines the process of standardization-codification of references and the policing of statements on the principles of sustainable development in the context of the Global Reporting Initiative (GRI).

Keywords: reporting; global reporting initiative; law; indicators; reference; frame; normalization; codification; Foucault; transparency; governmentality; sustainable development (search for similar items in EconPapers)
JEL-codes: L51 L53 M14 M42 Q01 Q51 Q56 Z13 (search for similar items in EconPapers)
Pages: 21 pages
Date: 2010-01
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Persistent link: https://EconPapers.repec.org/RePEc:emn:wpaper:019

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