Quelles implications de la loi Grenelle 2 en matière de vérification sociétale ?

Géraldine Rivière-Giordano ()
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Géraldine Rivière-Giordano: UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier, Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques

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Abstract: Social and environmental verification does not win unanimous support. It is presented by companies, practitioner and now the legislator, as contributing to the sincerity and consequently to the credibility of the information. On the contrary, it is called into question in the scientific community. Also, in accordance with the contractual approach of social verification, this paper proposes to analyse if the enactment of the Grenelle 2 Law is likely to generate a favourable evolution of the social audit and if the expression of the auditor opinion will promote greater reliability of the reporting. Then, it aims to propose a reading of the potential implications of the Grenelle 2 Law, in order to conclude whether these legislative clauses are likely to do away with these ambiguities and if it implies an accurate change in terms of philosophy and verification practices. In that way, the social verification reports of the CAC 40 companies were analysed for the years 2011 and 2012. This paper considers that the Grenelle 2 Law clauses seem to be in line with the current verification practices, as especially applied by the Big4 auditors, and suggest more adaptations on the form than changes on the substance.

Keywords: reporting sociétal; grenelle de l'environnement; vérification sociétale; social and environmental verification; enterprise strategy; bookkeeping; financial management; sustainable development; audits; responsabilité sociale de l'entreprise; stratégie de l'entreprise; comptabilité; gestion financière; développement durable; audit (search for similar items in EconPapers)
Date: 2013-06-18
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Published in 8. Congrès du Réseau international de Recherche sur les Organisations et le Développement Durable, Centre Lillois d’Études et de Recherches Sociologiques et Économiques - UMR 8019 (CLERSE). Villeneuve d’Ascq, FRA., Jun 2013, Lille, France. 23 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01506214

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