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La responsabilité sociale de l'entreprise (RSE) après l'Accord de Paris de 2015 et la pandémie covid-19 de 2020

Authors: Pesqueux, Yvon;

La responsabilité sociale de l'entreprise (RSE) après l'Accord de Paris de 2015 et la pandémie covid-19 de 2020

Abstract

Doctoral; La responsabilité sociale de l'entreprise (RSE) après l'Accords de Paris de 2015 et la pandémie covid-19 de 2020 Résumé Ce texte est organisé de la manière suivante. Après une introduction qui justifie la référence à l'Accord de Paris de 2015 et à la pandémie covid-19 de 2020, il aborde successivement : la RSE après la COP21de la gouvernance partenariale à la gouvernance par consensus ; des « parties prenantes » aux « parties intéressées » ; des communs (commons) aux communs informationnels, aux communs globaux et à la gouvernance (la tragédie des communs et la tragédie des anti-communs ; E. Ostrom et la réponse territorialisée à la tragédie des communs ; B. Coriat et les communs informationnels ; R. Petrella et les communs globaux) ; de la gouvernance ; de la gouvernance multi-niveaux ; gouvernances sectorielles, RSE et développement durable (la gouvernance verte ; la gouvernance de l'eau ; la gouvernance minière ; la gouvernance forestière) ; la scène : Sommets de la Terre et COP (Conference of the Parties) ; un premier signal : la modification des enjeux et du contenu du reporting extra-financier ; une focus sur le « principe (devoir et plan) de vigilance » ; Principes d'invclusiveness, de matérialité et de responsiveness ; la Plateforme nationale d'action globale pour la RSE ; le « Plan d'Actions Lima Paris » ; un focus sur le Carbon Disclosure Project ; le French Pledge (l'engagement français) ; la comptabilité carbone ; la norme ISO 14001 (système de management environnemental) ; la norme 50001 (système de management de l'énergie) ; le « bilan carbone » ; l'analyse en cycle de vie (ACV) ; un focus sur les tentatives françaises d'une comptabilité élargie à l'environnement (Care-TDL ; la Comptabilité Universelle ; Adess Logic ; comparaison des trois méthodes) ; le contexte institutionnel français avant la COP21 (la loi sur les nouvelles régulations économiques-NRE ; la référence au « facteur 4 » ; le Grenelle Environnement) ; deux approches émergentes : le GHG Protocol et le « bilan carbone » ; la loi de Transition énergétique pour une croissance verte (TECV) du 17 août 2015 ; les autres initiatives ; un focuq sur le principe d'accountability (responsabilité).

Country
France
Related Organizations
Keywords

JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics, [SHS.GESTION]Humanities and Social Sciences/Business administration

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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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Average
Average
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