Ouvrage portant sur la possibilité et la légitimité de l'élaboration d'une conception mondiale de la responsabilité sociétale des organisations. Analyse les enjeux de la normalisation de la responsabilité sociétale via la norme ISO 26 000.

In Europe, the concepts of corporate social responsibility (CSR) and sustainable development (SD) are closely linked. Yet this approach to CSR has only taken shape in the last ten years and it is not shared by everyone. The objective of this article is to present the different stages of the CSR...

GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find...