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I. , , p.50

C. , ?. Revue-de-littérature-et-généalogie-autour-de-la-comptabilité-carbone, and .. , , p.53

L. Comptabilité-sociale-et-environnementale-des-travaux-de-recherche and .. , 54 1.1. L'intérêt d'une revue de littérature sur la comptabilité sociale et environnementale, p.54

.. Une-tendance-dominante-en-comptabilité-sociale-et-environnementale, , p.56

.. Une-communauté-de-recherche-sur-le-sujet, 56 1.2.2. Un axe de recherche privilégié par cette communauté : le découplage entre le discours et l'action des entreprises, p.58

.. Conséquences-pour-les-perspectives-de-recherche, , p.60

.. Une-généalogie-de-la-comptabilité-carbone, , p.65

.. Les-marchés-du-carbone, Comptables et comptabilité carbone, p.66

«. La, ». De-la-comptabilité-carbone, and .. , , p.68

U. Courant-critique-sur-les-usages-du-reporting-carbone and .. , , p.70

». Que-recouvre-le-terme-générique-de-«-comptabilité-carbone, , p.71

.. Le-besoin-de-s-'intéresser-aux-pratiques-concrètes, , p.72

C. , ?. Méthodologie-générale, and .. , , p.75

.. Le-choix-de-la-recherche-qualitative, , p.76

.. , But dans la production de connaissances, p.77

.. Une-adéquation-avec-la-posture-Épistémologique, , p.78

P. , , p.81

.. , 82 2.1. Vue d'ensemble sur le terrain de recherche, Collecte des sources d'information : une description du terrain, p.82

.. , Les différents cas mobilisés dans les questions de recherche, p.85

C. Et-analyse-des-données and .. , , p.88

.. , , p.88

.. , , p.88

P. , , p.89

L. and É. , , p.89

L. , , p.90

.. La-recherche-intervention, , p.90

R. Validité-des, , p.91

I. Partie and .. La-construction-de-la-comptabilité-carbone, , p.93

, Chapitre 4 ? La construction des conventions comptables carbone, p.95

L. Enjeux-généraux-de-la-construction-des-conventions-comptables-carbone and .. , , p.96

.. Logique-globale-de-la-comptabilité-carbone, , p.96

.. , La comptabilité carbone repose sur de multiples conventions, p.98

T. , , p.101

.. , , p.101

U. Enjeu and T. , , p.102

L. 'absence-d-'organisme-de-normalisation and .. , , p.104

C. Méthodologie-du, , p.106

D. Analyse-des, , p.107

«. Le-groupe-sectoriel and ». , 107 3.1. La construction des conventions avant 2015 : périmètre, facteurs d'émission et gaz, Processus de construction des conventions comptables carbone 107 3.2. Les débats en cours sur les conventions, p.111

.. , , p.111

.. , La question de l'intégration de l'eau chaude sanitaire, p.113

.. Chapitre-5-?-le-bilan-carboneaction, , p.117

C. Méthodologie-du, , p.117

.. Sources-utilisées, , p.118

A. , , p.119

.. Processus-de-construction-du-bilan-carbone, outil pour l'action, p.121, 2000.

, but : mettre facilement à jour les ordres de grandeur des émissions, p.121

.. , Comptabiliser à la fois les émissions indirectes et directes, p.124

.. , , p.128

.. , une inflexion de l'outil vers un objectif de reporting, p.134, 2010.

.. , Le revirement progressif vers une logique d'action, pp.2012-2017

C. Méthodologie-du, , p.142

C. , , p.143

A. , , p.144

.. La-logique-des-standards-internationaux, , p.146

G. Le, , p.146

, 1.2. Implications de l'outil : une modélisation de la responsabilité individuelle autorisant la comparaison pour l'action indirecte via les choix des investisseurs 150

.. Qui-modélise-une-responsabilité-individuelle, , p.150

.. , Quand modéliser une responsabilité individuelle bloque la pensée de l'action collective, p.152

.. , Un outil pour l'action indirecte, p.153

C. Le, , p.155

.. , Implications de l'outil : un principe de transparence pour permettre aux investisseurs de comparer les entreprises entre elles, p.156

.. Synthèse-de-cette-logique-d-'action, , p.158

.. Comptabilité-carbone, Partie III. ? Implications managériales des outils de, p.161

C. , ?. La-gouvernementalité-de-la-transparence, and .. , , p.163

C. Méthodologie-du, , p.164

L. Effets-de-la-logique-financière-sur-la-carbone and .. , , p.166

I. La-chaîne, 168 2.2.2. Comment expliquer le manque d'utilisation actuelle des informations carbone par les investisseurs, p.169

L. Effets-collatéraux-de-la-diffusion-des-outils-de-reporting-carbone and .. , 171 2.3.1. Le développement d'une bureaucratie, p.171

.. , Des problèmes de sensemaking et de saturation cognitive, p.173

.. , Une logique de reporting qui nuit à la logique d'action, p.177

T. La, , p.178

.. Mise-en-perspective-la-gouvernementalité-de-la-transparence, , p.179

.. Le-mythe-rationnel-de-la-transparence, , p.180

M. , , p.180

.. La-technique, , p.182

.. Au-fonctionnement-de-la-gouvernementalité-de-la-transparence, , p.182

C. , ?. L-'élaboration-d-'une-stratégie-bas-carbone, and .. , , p.187

C. Méthodologie-du, , p.188

C. Présentation-du, , p.189

D. Collecte-des,

.. Démarche-d-'analyse-générale,

, La performation de la comptabilité carbone ingéniérique en une stratégie bas carbone

.. Le-cas-d-'une-grande-entreprise-française-du-secteur-de-la-construction,

.. Bricolage-de-la-comptabilité-carbone,

.. , Conception et déploiement d'un dispositif stratégique

.. Le-défi-de-l-'extension-du-dispositif-stratégique, , p.203

.. De-calcul-et-dispositif-stratégique, , p.206

, Le rôle des actes de calcul dans la performation de la comptabilité carbone, p.206

.. Le-rôle-du-dispositif-stratégique, , p.207

.. De-la-performativité-stratégique, , p.209

.. Le-carbone, Chapitre 9 ? La construction du macro-dispositif sur, p.211

. Action and .. Sur-un-sujet-incertain, , p.212

.. Evolution-des-anticipations-sur-le-carbone, , p.214

.. Une-cartographie-du-dispositif-carbone, , p.217

.. Stratégie-d-'élaboration-du-dispositif-carbone, , p.227

.. , , p.227, 2000.

.. , , p.229, 2003.

.. , , pp.2013-2017

, Proposition d'un modèle explicatif du lien entre les anticipations collectives et le

.. Dispositif-stratégique, , p.238

L. Résumé-de, , p.241

L. Contributions, , p.243

L. , , p.245

L. and .. , Retour sur la question des politiques publiques sur, p.246

.. , Quel instrument pour quel type d'action ?, p.247

.. Perspectives-de-recherche, , p.249

B. , , p.252

I. Tables, , p.270

.. Table-des-matières-Étendue, , p.270

T. Table-des, , p.277

S. Table-des, , p.278

A. Index-des, , p.279

A. , , p.282

E. Liste-des, , p.282

.. Une-grille-de-questions-d-'entretien, , p.285

.. Un-extrait-d-'entretien, , p.286

C. Principaux-documents, , p.294

. Conférences-professionnelles-suivies-en-tant-qu-'observatrice-non-participante........., , p.299

.. Liste-des-réunions-en-tant-qu-'observatrice-participante, , p.300

B. Groupe-de-travail and .. Organisé-par-l-'ademe, , p.300

S. Groupe-de-travail and .. Ges-organisé-par-l-'abc, , p.301

, Groupe de travail sectoriel pour la construction d'une comptabilité carbone, p.301

A. Groupe-de-travail-au-sujet-du-projet, , p.302

C. and .. , , p.241

T. Des and S. , Schéma 1.1. Méthode d'analyse de la performativité par les outils de gestion, p.51

.. Un-découplage-entre-le-discours-et-l-'action, Schéma 2.1. Évaluation du comportement des entreprises, p.59

.. Et-environnementale, Schéma 2.2. Pistes de développement envisageables au regard des travaux actuels sur la comptabilité sociale, p.61

E. , Schéma 2.3. Complémentarité entre l'approche défendue dans cette thèse et la littérature dominante en comptabilité sociale et, p.64

.. Généalogie-de-la-comptabilité-carbone, Schéma 2.4, p.74

). , , p.97, 2011.

.. La-base-de-la-comptabilité-carbone, , p.98

C. , , p.101

.. Sur-un-périmètre-Étendu, , p.125

.. , Dynamique escomptée de diffusion de la comptabilisation des émissions de GES d'un secteur à la suite d'une dépendance à l'information, Schéma 5.2, p.126

.. , Exemple d'un paramétrage du tableur : la nature des combustibles est adaptable (sources : internet pour le tableur d'une grande entreprise française ci-dessous et paramétrage personnel de l'outil pour le tableur supérieur), Schéma 5.3, p.128

B. Carbone and .. , , p.139

). , Schéma 7.1. Chaîne instrumentale dans le domaine de l'évaluation financière proposée par Aurélien Acquier, p.167, 2007.

.. La-gouvernementalité-de-la-transparence, Schéma 7.2. Modèle explicatif des mécanismes sous, p.184

V. Sujet-carbone-chez,

.. Où-la-comptabilité-carbone-est-pratiquée, Schéma 8.2. Relation entre les différentes situations de gestion, p.203

, Schéma 9.1. Évolution des anticipations collectives sur l'importance du sujet carbone, p.215

.. Le-carbone, Schéma 9.2. Coupe longitudinale de la description du macro-dispositif stratégique sur, p.219

, Schéma 9.3. Frise récapitulant les principaux événements marquants entre, p.221, 2006.

.. , , p.225

.. , Dispositif stratégique de l'ADEME fin, Schéma 9.5, p.228, 2002.

.. , Dispositif stratégique de l'ADEME fin 2012, Schéma 9.6, p.233

.. , Dispositif stratégique de l'ADEME fin, Schéma 9.7, p.235, 2017.

.. , Évolution du dispositif stratégique de l'ADEME entre, Schéma 9.8, p.236, 2000.

.. , Activation des maillons du dispositif par l'ADEME fin 2017 (en rouge), Schéma 9.9, p.237

I. Des and . Abc, Association bilan carbone ACT : Assessing low carbon transition ACV : Analyse de cycle de vie ADEME : Agence de l'environnement et de la maîtrise de l'énergie AFC : Association francophone de comptabilité AFD : Agence française de développement ANC : Autorité des normes comptables Vidéo de présentation du CDP https

, Beautiful corporations ? Paul Dickinson -1999 http://www.beautifulcorporations

G. Protocol and ?. Méthodologique, , 2001.

G. Protocol and ?. Méthodologique, , 2010.

, GHG Protocol ? scope, vol.3

C. ?-plan, , 2014.

, CDP rapports annuels entre, 2002.

, Documents papiers, vol.6

/. Globescan, collaborating for a sustainable future 2015 http://www.globescan.com/newsand-analysis/papers-and-reports

, The 2013 Ratings Survey ? Globescan, pp.98-591

M. Key-issues-in and R. ,

P. Epistemologiques-d-'après-gavard-perret, , 2012.

, Annexes