A Micro-Analysis of Heterogeneous Institutional Logics in the Environmental Audit

L’audit environnemental: un dispositif de gestion à l’épreuve de logiques institutionnelles hétérogènes

Angèle Renaud

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Abstract: The objective of this paper is to highlight how the environmental audit reconciles heterogeneous institutional logics in order to contribute to the microfoundations of institutional theory. Using a case study approach, we explore the environmental audit of a French company in rubber and plastics industry which faces four heterogeneous institutional logics (environmental logic, financial logic, market logic and legitimacy logic). The results show that the environmental audit is a "chameleon" management tool that can take many forms to suit the institutional complexity. Each form of the environmental audit hybridizes two logics and its characteristics (technical substrate, management philosophy, simplified vision of organizational relationships) evolve in line with the dynamic hybridization. Finally, the concept of "organizational polymorphism" is proposed to explain this organizational change process.

Keywords: Environmental audit; Institutionallogics; Materiality; Management tool; Organizational polymorphism; Polymorphisme organisationnel; Matérialité; Logiques institutionnelles; Audit environnemental; Dispositif de gestion (search for similar items in EconPapers)
Date: 2017
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Published in Finance Contrôle Stratégie, 2017, 20 (3), ⟨10.4000/fcs.1995⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01658247

DOI: 10.4000/fcs.1995

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