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OR2014131 ART. L’ETUDE DE LA PRATIQUE DE VERIFICATION SOCIETALE DANS LE CONTEXTE FRANCAIS DE LA LOI GRENELLE 2
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Article: L’étude de la pratique de vérification sociétale dans le contexte français de la loi Grenelle 2
Claire GILLET-MONJARRET
Maître de Conférences
Université Montpellier 2
Montpellier Recherche en Management (MRM)
Abstract
The generalization of sustainability reporting has been accompanied by a questioning of its quality. As a result, many companies have begun to organize sustainability verification, the aim being to make their reporting reliable. The recommendations made by the Grenelle 2 law highlight the need for companies to carry out verification and reinforce the interest in the study of this practice. Using interviews with sustainability auditors and analysis of their working documents, our research aims to study sustainability audits in a specific regulatory context. The results suggest that the establishment of sustainability audits is a response to various forms of pressure for the purpose of obtaining legitimacy.
9782747223164
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Following the fire in the Mont Blanc tunnel, a new regulation was passed requiring each tunnel of a study of its specific risks and, for the transit of dangerous goods, a comparison with the risks alternative routes. In the practical implementation of these new studies, the temptation was great to multiply and more sophisticated modeling of fires, scenario analysis, the probability calculations, the criteria for making rational choices ... Group working to develop good practices, which had both an extensive field experience and scientific instruments, has gradually converged to a specific doctrine of "reasonable use" of science by their place in the traditional arguments based on simple rules, but tough. Be described by the complex trade-offs made between two logics, the logic "hyperrationnelle" and the pragmatic logic, which are always more or less tension in the regulation of risk.
Availability: 30 In Stock
Availability: 999 In Stock
Availability: 999 In Stock