Aux origines de l'obligation de publier des informations sociales et environnementales : le cas de la loi NRE en France

Cet article est un éclairage sur les circonstances particulières qui ont amené un gouvernement français à rendre obligatoire, pour les sociétés cotées, la publication d'information à caractère environnemental et societaL A ce stade de la recherche, les informations collectées et restituées sous forme de narration font apparaître que l'existence de cette disposition traduit autant une mobilisation des réseaux favorables à cette initiative que l'inaction ponctuelle des réseaux habituellement opposés à ce type de dispositions qui ont peut être fait le calcul que ce type de disposition ne sortirait pas sous forme de décret d'application, Cet article s'intéresse également à la manière dont les dispositions de la loi NRE ont été traduites dans les recommandations de trois organiques comptables et financiers: la COB (désormais AMF), la Compagnie des Comissaires aux Comptes et le Conseil National de la Comptabilitéinformation environnemental et sociétal; loi NRE

L'ENTREPRISE " SOCIALEMENT ET ÉCOLOGIQUEMENT RESPONSABLE " EST-ELLE CONTRAINTE À L'HYPOCRISIE ? LE CAS DES INDICATEURS DE PERFORMANCE ÉCOLOGIQUE D'UNE GAMME DE PESTICIDES

La publication volontaire d'informations à caractère écologique et sociétal ainsi que la normalisation de ces informations devient une pratique en pleine expansion. Plusieurs cadres théoriques permettant une lecture de ce phénomène ont, depuis une dizaine d'années, été passés en revue et mobilisés dans des travaux de recherche. Cet article s'intéresse à l'affirmation que les entreprises n'ont d'autre choix que de répondre de manière symbolique aux aspirations de la société en matière de développement durable et de responsabilité sociale. Il explore les éléments qui contraignent une entreprise soucieuse de communiquer sur son impact écologique à découpler discours et actions. Le cas étudié porte sur le développement d'indicateurs de performance environnementale pour une gamme de produits phytosanitaires.Comptabilité environnementale; stratégie environnementale; indicateurs environnement; performance écologique; développement durable; communication environnementale; stratégie environnementale

LA DIFFUSION VOLONTAIRE D'INFORMATIONS ENVIRONNEMENTALES : LE CAS DE LA COGEMA

Parmi les cadres théoriques mobilisés pour expliquer la diffusion volontaire d'informations environnementales, nous proposons d'utiliser celui de la théorie de la légitimation et de l'appliquer au cas de la Cogema, entreprise de retraitement de combustibles nucléaires. Après avoir identifié les thèmes sur lesquels la légitimité de cette entreprise est mise en cause, nous analysons les stratégies de légitimation qu'elle poursuit dans les rapports annuels et le rapport environnement publié sur la période 1997-1999.diffusion volontaires; informations environnementales; nucléaires; légitimation

Why and how to promote cooperative negotiation in a context of competitive globalization: A review of literature

The economic environment which we know created a reality rich in conflict inside and outside the organization. This article defends the opinion that in such a context cooperation is needed. It presents cooperative negotiation as an important tool for conflict management, dispute management and building sustainable competitive advantages. This article addresses academics through the review and analysis of the most citied literature related to cooperative negotiation. It argues for and defends, based on existing research, the choice of cooperative negotiation. It also addresses professionals and provides arguments and guidelines for organizational cooperation enhancement

Comment cultiver une ressource ? Outils de gestion et culture du familiness

Dans cet article la manière dont une entreprise familiale de 5 ème génération cultive le familiness est étudiée. La théorie des ressources et des compétences, qui a démontré que le familiness est une ressource, sert de cadre à la démonstration. Il apparait que les processus ayant permis dans le passé de générer un degré de familiness élevé montrent des signes d'essoufflement. L'article montre comment se crée une nouvelle instance afin de renouveler la culture de cette ressource spécifique. Les conditions nécessaires à un tel renouvellement sont démontrées et le rôle que jouent les outils de gestion dans la culture du familiness et pour l'encadrement des émotions qui entraînent les conflits familiaux est souligné

Inter Organizational System flexibility and standardization in innovative services: complementarity, opposition or independence?

This paper examines the orientations of information systems (IOS) between characteristics of flexibility and standardization in the specific case of service innovations. More specifically it investigates the often taken for a fact tension between standardization and flexibility in this context. We explore this issue based on a case study drawn from the banking industry. Evidence is based on data collected over a significant period of time. Results show that in an innovative BPO, standardization and flexibility relationships depend on the level of analysis of the information system and involve a large number of elements that have been only partially considered in the literature

Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI

International audienceThe information system function has been through major changes. It is both closely associated with the goods and services proposed by organizations and is subject to increased subcontracting. Have management control practices also evolved? A review of both professional and scientific literature shows the interest of I.S. professionals for management control and the relative disinterest of academics for this subject. By participating in the tradition of studies on the link between structure-strategy and tools we propose an analytical framework to confront discourse analysis on management control practices in the I.S. function to the effective use of tools. The aim is to identify different configurations and their evolution over the past ten years.La fonction système d'information a connu d'importantes évolutions. Elle est à la fois très associée aux produits et services proposés par les organisations et fait l'objet d'une sous-traitance accrue. Reste à savoir si le contrôle de gestion de cette fonction est resté le même. Une revue de littérature professionnelle et scientifique témoigne de l'intérêt des professionnels du SI pour le contrôle de gestion et une absence d'intérêt relatif pour ce sujet sur le plan scientifique. En nous inscrivant dans la lignée des études sur les liens entre stratégie, structure et outils nous proposons un cadre d'analyse pour confronter les discours sur le contrôle de gestion dans la fonction S.I. à l'utilisation effective des outils. Le but est de dégager différentes configurations et leur évolution sur dix ans

IS integration and business value: an environment contingency approach

Does Enterprise Systems (ES) integration pay off? Research on IS integration has been an enduring quest for the IS discipline. Is it really worth it? Research has often responded to the question positively. It is useful to explore which conditions ES is likely to yield value. Research has also shown that less imitable factors such as the quality of IT management and the nature of the environment which the firm operates likely play a key role in potential value derived from ES. Furthermore, more research has suggested that IT investment has differential impacts in terms of cost versus revenue. In this paper we differentiate both integration and dynamism into external and internal types looking at the interactions. Specifically, this paper provides evidence that: 1) firms with high internal and high external integration have lower sales and 2) high internal dynamism positively moderates the impact of external integration upon earnings

LCA modelling of cement concrete waste management

Recycling of Construction and Demolition Waste (CDW) could be seen as a proper solution to improve environmental performances and conserve natural resources. Keeping a balance between economic pressures and environmentally friendly practices would play an important role in a circular economy with local material recovery and a recycling industry sector. This balance would ensure a sustainable future to this industry as well as essential quality improvements and developments of market for value added products, which are needed to make recycled materials economically viable. Therefore, environmental assessment of circular economy through life cycle assessment has given rise to further research questions, which have to be answered. Replacing natural resources with recycled materials may cause some indirect environmental impacts (either positive or negative) on other products’ life cycles through economic market mechanisms. In fact, according to Ekvall (2000) “indirect effects depend on how the market for recycled materials reacts to a change in supply or demand for the recycled materials, this in turn depends on political constraints, price elasticities, etc. in the market for recycled materials.” Different system models have been developed to assess environmental effects of recycling, through markets mechanisms, using partial equilibrium economic models. However, they are generally applied to global markets, such as metals or fuels. Construction materials are usually managed and handled at local scale. At this scale, market equilibrium will not follow general market equilibrium rules, but will highly depend on local regulations and local technical practices and recycling facilities. Our general aim is to develop a LCA model of cement concrete waste management at local level including market mechanisms in order to identify action levers for both economic and environmental improvements. In this presentation, through a simple example we compare environmental performances between two scenarios of cement concrete waste management: recycling into road construction or inert landfill. For recycling, we use two system modeling. One system model will use a classical substitution assumption without market mechanism. A second one will take into account a simple market mechanism based on qualities requirements, and thus further existing usage of natural and recycled aggregates. This study will serve setting the basic assumptions to develop a more generic conceptual model, based on material flow analysis, qualities of materials, and economic market mechanisms. This model is applied to the case study of Loire-Atlantique in France, using local economic and flow data

A SIMULATION FOR UNDERSTANDING THE ROLE OF INFORMATION SYSTEMS AND INFORMATION QUALITY IN THE MOVE TOWARDS A GREEN SUPPLY CHAIN

This research in progress aims at investigating the role that information system (IS) and information quality (IQ) can play for the transformation of a Supply Chain. A case study was conducted to identify the supply chain evolution of a major French retailer that initiated consolidation centres for shared deliveries between several small suppliers to its warehouses. This initiative aims at developing just-in-time delivery for economic benefits and the retailer explains that this evolution meets environmental benefits through CO2 reduction. However, the promised benefits for suppliers depend upon the development of information sharing and information quality and they have the choice to adopt the ?green supply chain? or to continue delivering directly without using the consolidation centers. Therefore this paper presents the simulation of the research that is currently being performed in order to identify the necessary conditions for the benefits realization. For future research, we propose a multi-agent based modelling for understanding how IS and IQ are pushing towards the adoption of a green supply chain