THE REPORTING "SUSTAINABLE DEVELOPMENT" AND REPORTING BETWEEN CO

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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.

SKU-1166
30 Items
2050-01-01
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Much has been said and written about work motivation since the advent of modern organizations. Management theories of motivation have focused their input on the identification of external stimuli that could be operated by organizations and over, the managers, with a view to stimulate the motivation of individuals. This article proposes a reversal of approach. Work motivation is understood as a highly dynamic individual resulting from the investment activities of three registers: Bonds, Initiatives and Aspirations. These three books are indispensable to each individual to work and are specific to each (the content varies from one individual to another) and are constantly changing, as and when they are actually invested and that the individual gets older. This conceptualization builds a new approach to the management of organizational motivation: the direction it proposes is to make each individual work of both the guardian and regulator of its Obligations / Initiatives / Aspirations.

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