Performativité de la comptabilité carbone : de la construction des règles aux dispositifs de management du carbone

Abstract : Since sustainable development has spread, management tools have been developed in companies in order to tackle this problem. For climate change, the goal is to reduce greenhouse gas emissions. To do that, carbon markets, carbon taxation and limits of emissions are traditional policy tools. Less known, carbon accounting has been developed in order to assess greenhouse gas emissions, make it visible and therefore to make it possible to reduce them. However carbon accounting’s effects remain mostly unknown. In this thesis, I address collective action problem around this tool in a managerial perspective. Therefore I tackle carbon accounting's performativity by analyzing hidden model which is embedded in it and by studying its managerial effects. My methodology rests upon a qualitative research by using case studies specifically. I explain first that there are different logics behind the common term “carbon accounting”: an engineering and a financial one. Managerial effects are also varied: a strategy oriented toward the emission reduction is sometimes settled but mostly other effects are created (claim for more and more transparency, etc.). Finally I propose theoretical contributions (performativity), empirical ones (ADEME and companies’ reflections) and methodological ones (performativity analysis through managerial tools).
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Morgane Le Breton. Performativité de la comptabilité carbone : de la construction des règles aux dispositifs de management du carbone. Gestion et management. PSL Research University, 2017. Français. ⟨NNT : 2017PSLEM055⟩. ⟨tel-01824338⟩

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