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The regulation of CSR by means of transparency standards

Abstract : In this paper, we study the materialization of transparency in the field of CSR into private standards.The search for transparency is presented as a key driver of a sustainability policies. (Gray 1992, Milne 1996). Yet, transparency in practice – as it is materialized through standards – is far from transparency in principle. In the field of CSR, the ideal of transparency is materialized through private reporting standards such as the Global Reporting Initiative (GRI), the GreenHouse Gas Protocol (GHG Protocol), the CDP (formerly Carbon Disclosure Project), etc. In a foucaldian perspective, we propose to study such materialization process by studying the underlying rationales and practices, and the effects they produce on corporations (what does the reporting lead to? How do companies use these standards?).
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Submitted on : Sunday, September 18, 2016 - 11:01:38 PM
Last modification on : Wednesday, November 17, 2021 - 12:31:24 PM


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  • HAL Id : hal-01368035, version 1


Morgane Le Breton, Franck Aggeri. The regulation of CSR by means of transparency standards. EURAM, May 2016, Paris-Créteil, France. ⟨hal-01368035⟩



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