The making of non-financial reporting. A hermeneutic study of the appropriation of socio-environmental accounting ; Le reporting extra-financier en voie de se faire. Une étude herméneutique de l'appropriation d'une comptabilité socioenvironnementale

The development of socio-environmental accounting in recent years represents a profound change in the field of accounting. Its promoters propose to integrate elements of sustainable development into corporate communication. This situation offers the possibility of studying accounting practices at a time when they are not yet fixed and are still subject to controversy. Our research takes advantage of this situation to study the social processes that help shape accounting institutions. More specifically, we question the integration of the appropriation process of one of these new accounting methods (the CARE method) into the socio-historical construction. This research logically fits into the framework of appropriation theory, to which we propose to add a hermeneutic dimension. Indeed, it is through this dimension that it is possible to study the understanding of a tool from the frameworks of interpretation inherited from history. This attention to historicity leads us to propose a genealogy of socio-environmental accounting methods. This allows us to distinguish between the dominant framework of Promethean accounting - which is intended to guarantee the maintenance of a production capacity - and the critical framework of orphic accounting - which allows ecological entities to be maintained for their own sake. Based on this theoretical understanding, our empirical study shows that, despite the ecological sensitivity of the actors, orphic accounting is systematically subject to attempts at hijacking. We deduce from this the importance of neoclassical prejudices, i.e. the pre-understanding of certain concepts through the dominant framework. However, scientific and political debates seem to allow these prejudices to be reduced and the choices made by the actors to be made more consciously. ; Le développement de la comptabilité socio-environnementale au cours des dernières années représente un profond changement dans le champ de la comptabilité. Ses promoteurs proposent d’intégrer des éléments concernant le ...