FAIRE ENTRER LA RESPONSABILITÉ SOCIALE DE L’ENTREPRISE EN DÉMOCRATIE
Keywords:
Sustainability reporting, Social responsibility, Controversy, Democracy, Social dialogue, Action research.Abstract
When producing a report on its societal performance, a company opens a perpetual critical space.
But manager can use means to make it a technical question away from critics. This paper aims to
bring to critics several fundamental aspects of this report, namely: motivation to produce this report
(why), the contents of the report (what), who produce it and by who it is read (who) and the tools
used to produce it (how). Questioned on these directions, within a context of action research, manager is brought to talk about actors and means used to convince its users, avoiding a structured political debate on business ends, social performance, activities and practices.