Un processus de construction long et complexe de la norme et de sa légitimité Un contenu qui construit le concept de responsabilité sociétale La définition de la responsabilité sociétale : un compromis fondateur - L’architecture de la norme - Les relations entre l’organisation, le...

We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the...

The importance of externalisation and sub-contracting is growing. In this context, this paper aims to analyze how and why managers enact the borders of their enterprises social responsibility. The study of principal international texts and the analysis of large industrial companies'...

Key international agreements and general references require large companies to support the core social and environmental values within their sphere of influence. According to this “messianic” approach to their responsibility, they are supposed to spread responsible practices within their...

L’importance de l’externalisation et de la sous-traitance est croissante. Dans ce contexte, la chaine d’approvisionnement doit être intégrée au périmètre de responsabilité sociale de l’entreprise (RSE) et par conséquent dans le système de contrôle inter-organisationnel. Cet...

Purpose – While fierce global competition has negative environmental and social impacts and may lead large companies to act irresponsibly, corporate social responsibility (CSR) academic literature, especially stakeholder theory, pays little attention to competition and market pressure. It only...

We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the arguments in favor of sustainable development and best practices, stated by organizations of “The Big Model Companies” that are commited in CSR and want to incitate...