Policer les énoncés, façonner la responsabilité des entreprises: les processus de codification et d'"enforcement" du reporting de développement durable

Ariane Debourdeau ()
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Ariane Debourdeau: CSI i3 - Centre de Sociologie de l'Innovation i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique

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Abstract: Social and environmental reporting became during the last decade a fundamental instrument for sustainable governance, through the publication of data and indicators of sustainable development as obligatory points of passage for companies. The Global Reporting Initiative's Guidelines are the reference frame, largely recognized and adapted by political authorities and often enforced by the law (as in french "NRE"). This paper recalls the process of standardization-codification and the policing of statements about the values and the principles of sustainable development.

Keywords: governmentality; governance; sustainable development; government; transparency; policing of statements; normalization; frame; reference; indicators; law; reporting; global reporting initiative (GRI); loi; indicateurs; référentiel(s); normalisation; codification; Foucault; police des énoncés; transparence; gouvernement; gouvernementalité; gouvernance; développement durable; droit (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00450344v1
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