Accountability and Bottom of the Pyramid projects: the two sides of the mirror

Claudine Grisard ()
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Claudine Grisard: DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article aims to study accountability regarding economic and social issues. Companies are more and more challenged about their actions regarding society. Most of the time, they face some oppositions and need to arbitrate about them. I offer to clarify this relation through the specific example of Base of the Pyramid (BoP) projects, which intend to make profit and reduce poverty. I have conducted interviews with managers in charge of BoP projects in French firms. I have found two distinct ways of accountability. Each of them gives account toward specific objectives and is distinguished through their levels, the main principles and the perception of this project by various audiences. This paper contributes to institutional theory, CSR accountability and BoP literature.

Keywords: Accountability; théories néo- institutionnelle; Base de la Pyramid; RSE; Institutional theory; Base of Pyramid; CSR (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-ppm
Note: View the original document on HAL open archive server: https://hal.science/hal-00690956v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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