Le rapportage « développement durable » entre reddition et communication, entre volontariat et obligation

Françoise Quairel () and Michel Capron ()
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Françoise Quairel: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Michel Capron: IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12

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Abstract: The aim of this paper is to identify and characterise the « sustainability development" (SD) reporting (or social and environmental reporting) in mobilising an analysis framework inspired by accounting and financial reporting. This leads to place the SD reporting between accountability, which is a more or less constraining duty and which obeys to imposed rules and communication which is let to the free production of the firm. From concrete situations (law or voluntary processes) the article examines the actual scope of duties, especially in the French case and deals with the stakes and the limits of standardisation for which only the GRI guidelines offer at the time being a comprehensive model.

Keywords: Global Reporting Initiative; Sustainable development reporting; Corporate social and environmental reporting; Reporting social et environnemental; Rapportage « développement durable » (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

Published in Revue de l'Organisation Responsable, 2009, 2 (4), pp.19-29. ⟨10.3917/ror.042.0019⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00418138

DOI: 10.3917/ror.042.0019

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