How does the non-financial reporting disclosure (NFRD) regulatory framework promote a remote control system of CSR? A structurationnist approach of the CSR reporting within a french multinational

Lucas Boucaud ()
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Lucas Boucaud: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel

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Abstract: In this ethnographic research, we will approach the non-financial reporting (NFR) as a management practice that manipulates representations. We will mobilize the structuration theory (Giddens, 1984) to show that NFR regulatory framework fuel a duality. Our results show that the regulatory framework empowers the actors in the implementation of a centralized CSR control system. The NFR framework enable the assessment of the "mandate" (Girin, 1995) and constraint the steering of the "agencement organisationnel". The NFR enable the production of representations of the activity that allow leaders and support functions far removed from field experience to act in their own environment supporting their own issues.

Keywords: Non-financial reporting; NFRD; Structuration; Representation; mandate (search for similar items in EconPapers)
Date: 2021-07-07
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Published in 37th EGOS Colloquium, Vrije Universiteit Amsterdam, Jul 2021, Amsterdam, Netherlands

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03396985

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