, , p.89
, , p.89
, , p.90
, , p.90
, , p.91
, , p.212
, , p.214
, , p.217
, , p.227
, , p.229, 2003.
, , pp.2013-2017
, Proposition d'un modèle explicatif du lien entre les anticipations collectives et le
, , p.238
A More Relevant Approach to Relevance in Management Studies: An Essay on Performativity, Academy of Management Review, vol.41, issue.2, pp.41-367, 2016. ,
DOI : 10.5465/amr.2015.0205
URL : https://hal.archives-ouvertes.fr/hal-01380367
Les modèles de pilotage du développement durable: du contrôle externe à la conception innovante. Doctorat en sciences de gestion, 2007. ,
Les enjeux th??oriques de la marchandisation de la responsabilit?? sociale de l'entreprise, Gestion, vol.31, issue.2, pp.31-83, 2006. ,
DOI : 10.3917/riges.312.0083
Une g??n??alogie de la pens??e manag??riale sur la RSE, Revue Fran??aise de Gestion, vol.41, issue.253, pp.131-157, 2007. ,
DOI : 10.3166/RFG.180.131-157
Qu'est-ce qu'un dispositif stratégique. Le libellio d'Aegis, pp.47-64, 2014. ,
La recherche-intervention: fondements et pratiques, 2016. ,
URL : https://hal.archives-ouvertes.fr/hal-01230457
How can performativity contribute to management and organization research?: Theoretical Perspectives and analytical framework. M@ n@ gement, p.28, 2017. ,
URL : https://hal.archives-ouvertes.fr/hal-01609172
Les régimes de gouvernementalité dans le domaine de l'environnement, 2005. ,
Le changement climatique et les entreprises??: enjeux, espaces d???action, r??gulations internationales, Entreprises et histoire, vol.86, issue.1, pp.6-20, 2017. ,
DOI : 10.3917/eh.086.0006
Les entreprises et le d??veloppement durable, Entreprises et histoire, vol.45, issue.4, pp.6-19, 2006. ,
DOI : 10.3917/eh.045.0006
La gestion au prisme de ses instruments. Une analyse généalogique des approches théoriques fondées sur les instruments de gestion, Finance Contrôle Stratégie, vol.13, issue.3, pp.5-37, 2010. ,
URL : https://hal.archives-ouvertes.fr/halshs-00639963
Les marchés du carbone s'enfoncent dans la crise, 2013. ,
Architectures of knowledge: Firms, capabilities, and communities, 2004. ,
DOI : 10.1093/acprof:oso/9780199253326.001.0001
URL : https://hal.archives-ouvertes.fr/hal-00279605
Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board, Critical Perspectives on Accounting, vol.24, issue.6, pp.397-409, 2013. ,
DOI : 10.1016/j.cpa.2013.05.010
Valuing external costs ??? from theory to practice: implications for full cost environmental accounting, European Accounting Review, vol.4, issue.3, pp.443-464, 2004. ,
DOI : 10.1016/0361-3682(92)90044-S
A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?, Social and Environmental Accountability Journal, vol.15, issue.3, pp.6-28, 2014. ,
DOI : 10.1006/cpac.1996.0070
Carbon accounting and the construction of competence, Journal of Cleaner Production, vol.36, pp.48-59, 2012. ,
DOI : 10.1016/j.jclepro.2011.12.015
URL : https://www.pure.ed.ac.uk/ws/files/31008346/Ascui_and_Lovell_2012_Carbon_accounting_and_the_construction_of_competence_OA.pdf
As frames collide: making sense of carbon accounting, Accounting, Auditing & Accountability Journal, vol.24, issue.8, 2011. ,
DOI : 10.1006/cpac.1996.0070
URL : https://www.pure.ed.ac.uk/ws/files/31001733/As_frames_collide_Making_sense_of_carbon_accounting_OA.pdf
, Accounting, Auditing & Accountability Journal, vol.24, issue.8, pp.978-999
How to do things with words, 1962. ,
DOI : 10.1093/acprof:oso/9780198245537.001.0001
Posthumanist Performativity: Toward an Understanding of How Matter Comes to Matter, Signs: Journal of Women in Culture and Society, vol.28, issue.3, pp.801-831, 2003. ,
DOI : 10.1086/345321
Social Life as Bootstrapped Induction, Sociology, vol.17, issue.4, pp.524-545, 1983. ,
DOI : 10.1086/352719
Corporate accountability and the physical environment: Social responsibility and accounting beyond profit, Business Strategy and the Environment, vol.19, issue.2, pp.1-11, 1993. ,
DOI : 10.1108/09513579110003277
Accounting and sustainable development: An exploration. Accounting, Organizations and Society, pp.395-413, 2014. ,
Corporate social reporting and reputation risk management, Accounting, Auditing & Accountability Journal, vol.21, issue.3, pp.337-361, 2008. ,
DOI : 10.1023/A:1014262025188
Accounting and sustainable development: Reflections and propositions. Critical Perspective on Accounting, 2017. ,
Imagined futures: fictional expectations in the economy, Theory and Society, vol.31, issue.3, pp.219-240, 2013. ,
DOI : 10.1023/A:1016232404279
Normative expectations in systems innovation, Technology Analysis & Strategic Management, vol.18, issue.3-4, pp.299-311, 2006. ,
DOI : 10.1080/09537320600777010
Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s, Accounting, Organizations and Society, vol.34, issue.1, 1930. ,
DOI : 10.1016/j.aos.2008.04.004
URL : https://hal.archives-ouvertes.fr/halshs-00365946
, Accounting, Organizations and Society, vol.34, issue.1, pp.28-57
Quand la comptabilité colonise l'économie et la société, 2009. ,
Méthodologie pour l'intervention: la sociologie des logiques d'action, Livian, YF. Les Nouvelles Approches Sociologiques des Organisations, 1996. ,
Une technologie invisible-L'impact des instruments de gestion sur l'évolution des systèmes humains, 1983. ,
Tools of the trade: the socio-technology of arbitrage in a Wall Street trading room, Industrial and Corporate Change, vol.13, issue.2, pp.369-400, 2004. ,
DOI : 10.1093/icc/dth015
A realist theory of science, 1975. ,
Le nouvel esprit du capitalisme, 1999. ,
URL : https://hal.archives-ouvertes.fr/hal-00680085
The sociology of expectations in science and technology. Technology analysis & strategic management, pp.3-4, 2006. ,
Ce que parler veut dire: l'économie des échanges linguistiques, 1982. ,
Les instruments de gestion au risque de la réification, 2006. ,
Carbon accounting, Accounting, Auditing & Accountability Journal, vol.24, issue.8, pp.1022-1036, 2011. ,
DOI : 10.1016/j.enpol.2009.01.029
Comparative analysis of attributional corporate greenhouse gas accounting, consequential life cycle assessment, and project/policy level accounting: A bioenergy case study, Journal of Cleaner Production, vol.167, 2017. ,
DOI : 10.1016/j.jclepro.2017.02.097
Les limites de la performativité des énoncés en économie. Les apports de John Searle, OEconomia. History, Methodology, Philosophy, pp.1-4, 2011. ,
Performer par le dispositif? Un retour critique sur la théorie de la performativité. L'Année sociologique, pp.217-246, 2014. ,
DOI : 10.3917/anso.141.0215
Hope against hype-accountability in biopasts, presents and futures, Science & Technology Studies, 2003. ,
The public disclosure of environmental performance information???a dual test of media agenda setting theory and legitimacy theory, Accounting and Business Research, vol.7, issue.8, pp.21-41, 1998. ,
DOI : 10.1177/107769908806500114
, Technology Analysis & Strategic Management, vol.15, issue.1, pp.3-18, 2003.
DOI : 10.1080/0953732032000046024
The Matter of Carbon: Understanding the Materiality of tCO2e in Carbon Offsets, Antipode, vol.74, issue.8, pp.612-638, 2011. ,
DOI : 10.1038/445595a
Accumulation by Decarbonization and the Governance of Carbon Offsets, Economic Geography, vol.28, issue.1797, pp.127-155, 2008. ,
DOI : 10.1016/S0301-4215(99)00094-4
Normalisation comptable internationale??: le retour du politique???, Comptabilité-Contrôle-Audit, pp.153-175, 2010. ,
DOI : 10.3917/cca.163.0153
URL : https://hal.archives-ouvertes.fr/hal-00481562
Carbon Management Accounting: Explaining Practice in Leading German Companies, Australian Accounting Review, vol.1, issue.1, pp.80-98, 2011. ,
DOI : 10.2307/248763
Forging cleaner production: the importance of academic-practitioner links for successful sustainability embedded carbon accounting, Journal of Cleaner Production, vol.36, pp.39-47, 2012. ,
DOI : 10.1016/j.jclepro.2012.02.001
Excitable speech: A politics of the performative, 1997. ,
Rational decision making as performative praxis: explaining rationality's éternel retour. Organization science, pp.573-586, 2011. ,
DOI : 10.1287/orsc.1100.0534
URL : http://openaccess.city.ac.uk/6929/1/Cabantous%20%26%20Gond%20Org%20Sc%202011%20-%20Perform%20RTC%20%28Accepted%29.pdf
What does it mean to say that economics is performative. Do economists make markets, pp.311-357, 2007. ,
URL : https://hal.archives-ouvertes.fr/halshs-00091596
Civilizing markets: Carbon trading between in vitro and in vivo experiments, Accounting, Organizations and Society, vol.34, issue.3-4, pp.535-548, 2009. ,
DOI : 10.1016/j.aos.2008.04.003
URL : https://hal.archives-ouvertes.fr/hal-00422094
Qu'est-ce qu'un agencement marchand, pp.325-440, 2013. ,
DOI : 10.4000/books.pressesmines.2036
Les normes comptables internationales, instruments du capitalisme financier, pp.151-181, 2005. ,
URL : https://hal.archives-ouvertes.fr/hal-01278392
, , 2015.
The making of institutions: carbon markets as managerial experimentation fields. Doctorat en sciences de gestion, 2013. ,
Comptabilit?? et pens??e ??conomique, Revue ??conomique, vol.57, issue.5, pp.1009-1032, 2006. ,
DOI : 10.3917/reco.575.1009
Juste valeur: enjeux techniques et politiques in Encyclopédie de comptabilité, contrôle de gestion et audit Economica, 2001. ,
Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe ?? partir de 2005, Sociologie du Travail, vol.47, issue.3, pp.362-382, 2005. ,
DOI : 10.1016/j.soctra.2005.06.002
URL : https://hal.archives-ouvertes.fr/hal-00466528
Accounting and the birth of the notion of capitalism, Critical Perspectives on Accounting, vol.18, issue.3, pp.263-296, 2007. ,
DOI : 10.1016/j.cpa.2005.11.012
URL : https://hal.archives-ouvertes.fr/hal-00684272
Critical accounting research and neoliberalism, Critical Perspectives on Accounting, vol.43, 2016. ,
DOI : 10.1016/j.cpa.2016.09.002
Sociologie des outils de gestion: introduction à l'analyse sociale de l'instrumentation de gestion, 2013. ,
Organized hypocrisy, organizational fa??ades, and sustainability reporting, Accounting, Organizations and Society, vol.40, pp.78-94, 2015. ,
DOI : 10.1016/j.aos.2014.12.003
Do actions speak louder than words? An empirical investigation of corporate environmental reputation, Accounting, Organizations and Society, vol.37, issue.1, pp.14-25, 2012. ,
DOI : 10.1016/j.aos.2011.12.001
The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, pp.639-647, 2007. ,
Innovation organisationnelle, communaut??s de pratique et communaut??s ??pist??miques: le cas de Linux, Revue fran??aise de gestion, vol.29, issue.146, pp.99-121, 2003. ,
DOI : 10.3166/rfg.146.99-121
Les fondements de la comptabilité, 2010. ,
Emission rights: From costless activity to market operations, Accounting, Organizations and Society, vol.34, issue.3-4, pp.456-468, 2009. ,
DOI : 10.1016/j.aos.2007.12.001
Organizational Discourse, 2015. ,
DOI : 10.1016/B0-08-044854-2/00405-3
Communication as organizing: Empirical and theoretical explorations in the dynamic of text and conversation, 2013. ,
Penser la performativit?? du silence. ??l??ments d???une critique de la th??orie des actes de langage pour une pragmatique du silence strat??gique en communication organisationnelle, Communication et organisation, issue.47, pp.51-62, 2015. ,
DOI : 10.2307/2183301
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits, Journal of Accounting, Auditing & Finance, vol.16, issue.4, pp.429-451, 1999. ,
DOI : 10.1016/0361-3682(82)90025-3
Engagement research in social and environmental accounting. Sustainability Accounting, Management and Policy Journal, vol.6, issue.1, pp.5-28, 2015. ,
DOI : 10.1108/sampj-09-2014-0058
L'OCDE pointe la faiblesse du niveau de tarification du carbone, 2016. ,
Artifacts at the centre of routines: performing the material turn in routines theory, Journal of Institutional Economics, vol.30, issue.02, pp.197-230, 2011. ,
DOI : 10.1093/icc/12.4.727
Performing modularity: Competing rules, performative struggles and the effect of organizational theories on the organization, Organization Studies, vol.35, issue.12, pp.1813-1843, 2014. ,
La recherche-intervention, cadre général pour la recherche en management, 2000. ,
, Les nouvelles fondations des sciences de gestion, pp.193-213
Les nouvelles fondations des sciences de gestion, 2001. ,
URL : https://hal.archives-ouvertes.fr/hal-01635115
Prix du carbone : les pistes pour l'après COP 21, 2015. ,
,
Normes, écotaxes, marchés de permis : quelle combinaison optimale face au changement climatique, 2010. ,
Pour une th??orie de l'appropriation des outils de gestion??: vers un d??passement de l'opposition conception-usage, Management & Avenir, vol.9, issue.3, pp.109-126, 2006. ,
DOI : 10.3917/mav.009.0109
Governmentality, 2010. ,
DOI : 10.1017/CBO9780511488856
Préface: Les nouveaux visages de la performativité, pp.8-24, 2006. ,
Strategizing in pluralistic contexts: Rethinking theoretical frames, Human Relations, vol.7, issue.1, pp.179-215, 2007. ,
DOI : 10.1057/palgrave.emr.1500008
The Sage handbook of qualitative research, 2011. ,
Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports, Journal of Business Ethics, vol.12, issue.1, pp.445-461, 2016. ,
DOI : 10.1111/1911-3838.12007
URL : https://hal.archives-ouvertes.fr/hal-01735774
La politique des grands nombres: histoire de la raison statistique, 1993. ,
Beautiful corporations : corporate style in action, Exploring the performativity turn in management studies, 2000. ,
Méthodologie de la recherche qualitative: les questions clés de la démarche compréhensive, 2013. ,
Michel Callon, 2010. ,
URL : https://hal.archives-ouvertes.fr/hal-00546736
, , pp.27-37
Building theories from case study research Academy of management review, pp.532-550, 1989. ,
Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California management review, pp.90-100, 1994. ,
Trust us : the global reporters 2002 survey of corporate sustainability reporting, 2002. ,
The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon, Accounting, Organizations and Society, vol.34, issue.3-4, pp.488-498, 2009. ,
DOI : 10.1016/j.aos.2008.08.005
Les propriétés organisantes du langage des chiffres Actes de calcul et esthétique des comptes: le cas de la fabrique du budget, Commposite, vol.10, issue.1, pp.74-108, 2007. ,
The calculation of business, or the business of calculation? Accounting as organizing through everyday communication, Human Relations, vol.9, issue.5, pp.63-1249, 2010. ,
DOI : 10.1287/orsc.1050.0133
La pragmatique des chiffres dans les organisations: de l'acte de langage à l'acte de calcul. Études de communication. langages, information, médiations, pp.25-37, 2006. ,
The strategic competence of accountants and middle managers in budget making, Accounting, Organizations and Society, vol.36, issue.3, pp.167-182, 2011. ,
DOI : 10.1016/j.aos.2011.04.001
Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data, The International Journal of Accounting, vol.31, issue.2, pp.31-175, 1996. ,
DOI : 10.1016/S0020-7063(96)90003-5
Reconceptualizing organizational routines as a source of flexibility and change. Administrative science quarterly, pp.94-118, 2003. ,
Transparency in search of a theory, European Journal of Social Theory, vol.127, issue.2, pp.150-167, 2015. ,
DOI : 10.1080/713651562
Tackling Grand Challenges Pragmatically: Robust Action Revisited, Organization Studies, vol.11, issue.3, pp.363-390, 2015. ,
DOI : 10.1177/0170840612464612
La responsabilité climatique des entreprises : l'élargir aux émissions indirectes ! Réseau action climat France, 2016. ,
Dits et écrits, 1994. ,
Sécurité, territoire, population, pp.1977-1978, 2004. ,
,
Actes d'??criture??: quand ??crire c'est faire, Langage et soci??t??, vol.121, issue.3, pp.101-112, 2007. ,
DOI : 10.3917/ls.121.0101
Written Acts and Speech Acts: Performativity and Writing Practices, ??tudes de communication, issue.29, 2006. ,
DOI : 10.1093/he/9780199644704.001.0001
, Études de communication. langages, information, médiations, pp.69-93
Bringing society back in: Symbols, practices and institutional contradictions, 1991. ,
La transparence, un concept opaque?, Journal des tribunaux, vol.6265, pp.300-301, 2007. ,
Méthodologie de la recherche en sciences de gestion, 2012. ,
From ??cobilan to LCA: The elite???s institutional work in the creation of an environmental management accounting tool, Critical Perspectives on Accounting, vol.42, pp.36-58, 2017. ,
DOI : 10.1016/j.cpa.2016.03.003
Carbon management accounting and reporting in practice, Sustainability Accounting, Management and Policy Journal, vol.6, issue.3, pp.340-365, 2015. ,
DOI : 10.1080/20430779.2011.579353
Opportunities and Problems of Standardized Ethics Initiatives ??? a Stakeholder Theory Perspective, Journal of Business Ethics, vol.82, issue.12, pp.755-773, 2008. ,
DOI : 10.5840/beq200414432
L'opportunisme méthodique dans les recherches sur la gestion des organisations. Communication à la journée d'étude la recherche action en action et en question, 1989. ,
What Grounded Theory Is???., Academy of Management Proceedings, vol.2013, issue.1, pp.27-49, 1967. ,
DOI : 10.5465/ambpp.2013.11290symposium
Accounting for Emission Trading Schemes: A Still Open Debate, Social and Environmental Accountability Journal, vol.36, issue.133, pp.45-51, 2014. ,
DOI : 10.1016/j.aos.2008.02.004
What Do We Mean by Performativity in Organizational and Management Theory? The Uses and Abuses of Performativity, International Journal of Management Reviews, vol.21, issue.S1, pp.440-463, 2016. ,
DOI : 10.1287/orsc.1090.0513
The Foucault effect: Studies in governmentality, 1991. ,
Corporations and the Governance of Environmental Risk, Environment and Planning C: Government and Policy, vol.12, issue.1, pp.4-20, 2007. ,
DOI : 10.1016/j.aos.2003.10.009
Is accounting for sustainability actually accounting for sustainability???and how would we know? An exploration of narratives of organisations and the planet, Accounting, Organizations and Society, vol.35, issue.1, 2010. ,
DOI : 10.1016/j.aos.2009.04.006
, Accounting, organizations and society, vol.35, issue.1, pp.47-62
Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting, Organizations and Society, vol.17, issue.5, pp.399-425, 1992. ,
DOI : 10.1016/0361-3682(92)90038-T
Accountability, social responsibility and sustainability: Accounting for society and the environment, 2014. ,
Accountingfor the environment, 1993. ,
Corporate social and environmental reporting, Accounting, Auditing & Accountability Journal, vol.8, issue.2, pp.47-77, 1995. ,
DOI : 10.1108/09513579010136343
Sustainability reporting: who's kidding whom, Chartered Accountants Journal of New Zealand, vol.81, issue.6, pp.66-70, 2002. ,
Accounting & accountability: changes and challenges in corporate social and environmental reporting, 1996. ,
L'appropriation des outils de gestion: vers de nouvelles perspectives théoriques?, 2006. ,
Private Standards in the Climate Regime: The Greenhouse Gas Protocol, Business and Politics, vol.12, issue.03, pp.1-37, 2010. ,
DOI : 10.1111/j.1748-5991.2007.00006.x
In pursuit of carbon accountability: the politics of REDD+ measuring, reporting and verification systems, Current Opinion in Environmental Sustainability, vol.4, issue.6, pp.726-731, 2012. ,
DOI : 10.1016/j.cosust.2012.10.004
Organizations, Climate Change, and Transparency, Organization & Environment, vol.19, issue.1, pp.80-102, 2015. ,
DOI : 10.1108/00251741211194912
L'instrumentation de l'action publique: controverses, résistances, effets, 2014. ,
Introduction: Logics of transparency in late modernity, European Journal of Social Theory, vol.42, issue.2, 2015. ,
DOI : 10.1177/1350508410397222
URL : http://journals.sagepub.com/doi/pdf/10.1177/1368431014555254
The Limits of Carbon Disclosure: Theorizing the Business Case for Investor Environmentalism, Global Environmental Politics, vol.11, issue.75, pp.98-119, 2011. ,
DOI : 10.1257/jep.4.2.19
Comment penser l'action collective? Théorie des mythes rationnels, 1998. ,
Quel horizon pour les sciences de gestion? Vers une théorie de l'action collective. Les nouvelles fondations des sciences de gestion, pp.1-34, 2000. ,
L'expert et le système, Economica, 1992. ,
The EU Emissions Trading System under IFRS ??? Towards a ???True and Fair View???, Accounting in Europe, vol.22, issue.1, pp.71-97, 2013. ,
DOI : 10.1111/j.1835-2561.2011.00158.x
Rapport sur l'obligation d'élaboration d'un bilan d'émissions des gaz à effet de serre prévue par l'article 26 du projet, 2009. ,
Climate Change Strategy: The Business Logic behind Voluntary Greenhouse Gas Reductions, California Management Review, vol.75, issue.3, pp.21-46, 2005. ,
DOI : 10.1177/00027649921954903
Accounting and the environment, Accounting, Organizations and Society, vol.34, issue.3-4, pp.433-439, 2009. ,
DOI : 10.1016/j.aos.2009.03.002
Accounting as social and institutional practice, 1994. ,
The use of Environmental Management Accounting (EMA) for identifying environmental costs, Journal of Cleaner Production, vol.11, issue.6, pp.667-676, 2003. ,
DOI : 10.1016/S0959-6526(02)00107-5
Stratégie (s) de diffusion volontaire d'informations sur les gaz à effet de serre: le cas du Carbon Disclosure Project. Doctorat en sciences de gestion, 2013. ,
From Risk, Uncertainty, and Profit, 1921. ,
DOI : 10.1017/CBO9780511817410.005
URL : https://babel.hathitrust.org/cgi/imgsrv/download/pdf?id=loc.ark%3A%2F13960%2Ft2j687w8t;orient=0;size=100;seq=7;attachment=0
The politics of carbon disclosure as climate governance. Strategic Organization, pp.91-99, 2011. ,
DOI : 10.1177/1476127010395066
ABSTRACT, Business Ethics Quarterly, vol.24, issue.03, pp.349-374, 2009. ,
DOI : 10.1057/9781403937520_1
Business Responses to Climate Change: Identifying Emergent Strategies, California Management Review, vol.36, issue.3, pp.6-20, 2005. ,
DOI : 10.2307/256809
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure, European Accounting Review, vol.85, issue.4, pp.719-745, 2008. ,
DOI : 10.1080/09638180500104766
The social dynamics of expectations: The interaction of collective and actor-specific expectations on electronic commerce and interactive television, Technology Analysis & Strategic Management, vol.18, issue.3-4, pp.3-4, 2006. ,
DOI : 10.1080/09537320600777192
La gouvernementalité, pp.169-181, 2014. ,
Ensuring legitimacy through rhetorical changes? A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company, 2009. ,
, Accounting, Auditing & Accountability Journal, vol.22, issue.7, pp.1029-1054
Quantification, normes et croyances, Entreprises et histoire, vol.79, issue.2, pp.7-11, 2015. ,
DOI : 10.3917/eh.079.0007
Strategies for Theorizing from Process Data, Academy of Management Review, vol.24, issue.4, pp.691-710, 1999. ,
DOI : 10.5465/amr.1999.2553248
Process Studies of Change in Organization and Management: Unveiling Temporality, Activity, and Flow, Academy of Management Journal, vol.56, issue.1, pp.1-13, 2013. ,
DOI : 10.5465/amj.2013.4001
Performing Carbon's Materiality: The Production of Carbon Offsets and the Framing of Exchange, Environment and Planning A, vol.43, issue.1, pp.204-220, 2012. ,
DOI : 10.1177/1474474008101515
Carbon accounting and carbon governance. Social and Environmental Accountability Journal, pp.1-5, 2014. ,
Introduction: L'action publique saisie par ses instruments, Gouverner par les instruments Presses de Sciences Po (PFNSP), pp.11-44, 2005. ,
Gouverner par les instruments (p. 370), 2004. ,
Technology is Society Made Durable, The Sociological Review, vol.16, issue.1, pp.103-131, 1990. ,
DOI : 10.2307/3102363
, , 2006.
Gaz à effet de serre : doit-on faire confiance aux grands groupes pour sauver le climat ? Observatoire des multinationales, 2016. ,
Climat : l'Europe tente de relancer son marché du carbone. 15 février 2017, 2017. ,
Building ???Critical Performativity Engines??? for deprived communities: The construction of popular cooperative incubators in Brazil, Organization, vol.14, issue.2, pp.683-712, 2014. ,
DOI : 10.1057/9780230233874
URL : https://hal.archives-ouvertes.fr/hal-01632720
Niveaux d'analyse et réification, pp.5-11, 2012. ,
Carbon accounting for supply chain management in the automobile industry, Journal of Cleaner Production, vol.36, pp.83-93, 2012. ,
DOI : 10.1016/j.jclepro.2012.02.023
Du dépérissement à l'amortissement, enquête sur l'histoire d'un concept et de sa traduction comptable. Doctorat en sciences de gestion, 1993. ,
Histoire des systèmes comptables Economica, Encyclopédie de comptabilité, contrôle de gestion et audit, 2000. ,
Studying Reconfigurations of Discourse: Tracing the Stability and Materiality of" Sustainability/Carbon, Zeitschrift fuer Diskursforschung, pp.32-54, 2014. ,
Carbon classified? Unpacking heterogeneous relations inscribed into corporate carbon emissions, p.138, 2012. ,
An empirical research of awareness, behavior and barriers to enact carbon management of industrial firms in China, Science of The Total Environment, vol.425, pp.1-8, 2012. ,
DOI : 10.1016/j.scitotenv.2012.02.077
Toward a different debate in environmental accounting: The cases of carbon and cost?benefit. Accounting, organizations and society, pp.499-534, 2009. ,
Neoliberalism and the calculable world: The rise of carbon trading Upsetting the offset: the political economy of carbon markets, pp.25-40, 2009. ,
Carbon Trading, Climate Justice and the Production of Ignorance: Ten examples, Development, vol.34, issue.3, pp.359-365, 2008. ,
DOI : 10.1017/S0010417500017928
Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe, Environment and Planning C: Government and Policy, vol.142, issue.1379, pp.31-741, 2013. ,
DOI : 10.1086/227495
URL : https://www.pure.ed.ac.uk/ws/files/11098128/PDF_EuropeCarbonMarkets2013.pdf
Measuring forest carbon. Governing the climate: New approaches to rationality, p.175, 2013. ,
Climate change and the professions: the unexpected places and spaces of carbon markets, Transactions of the Institute of British Geographers, vol.22, issue.284, pp.512-516, 2013. ,
DOI : 10.1093/jel/eqp032
Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change, Antipode, vol.41, issue.4, pp.704-730, 2011. ,
DOI : 10.2307/2296698
Making things the same: Gases, emission rights and the politics of carbon markets, Accounting, Organizations and Society, vol.34, issue.3-4, pp.440-455, 2009. ,
DOI : 10.1016/j.aos.2008.02.004
Is Economics Performative? Option Theory and the Construction of Derivatives Markets, Journal of the History of Economic Thought, vol.3, issue.01, pp.29-55, 2006. ,
DOI : 10.2307/2978484
Negotiating a market, performing theory: The historical sociology of a financial derivatives exchange. Performing Theory: The Historical Sociology of a Financial Derivatives Exchange, 2001. ,
Do economists make markets?: on the performativity of economics, 2007. ,
URL : https://hal.archives-ouvertes.fr/halshs-00149145
Twenty???five years of social and environmental accounting research, Accounting, Auditing & Accountability Journal, vol.10, issue.4, pp.481-531, 1997. ,
DOI : 10.1108/09513579510086812
Corporate Citizenship: Toward an Extended Theoretical Conceptualization, Academy of Management Review, vol.30, issue.1, pp.166-179, 2005. ,
DOI : 10.5465/amr.2005.15281448
URL : http://www.gees.bham.ac.uk/research/ssru/seminars/MattenCrane-CorporateCitizensTheory.pdf
Can the financialised atmosphere be effectively regulated and accounted for?, Accounting, Auditing & Accountability Journal, vol.24, issue.8, pp.1071-1096, 2011. ,
DOI : 10.1108/02686900710829381
Transparency: From Enlightenment to Neoliberalism or When a Norm of Liberation Becomes a Tool of Governing, SSRN Electronic Journal, 2014. ,
DOI : 10.2139/ssrn.2499402
Accounting, Territorialization and Power, Foucault Studies, issue.13, pp.4-24, 2012. ,
DOI : 10.22439/fs.v0i13.3503
The Self-Fulfilling Prophecy, The Antioch Review, vol.8, issue.2, pp.193-210, 1948. ,
DOI : 10.2307/4609267
The limits of accountability, Accounting, Organizations and Society, vol.34, issue.8, pp.918-938, 2009. ,
DOI : 10.1016/j.aos.2009.07.003
URL : https://hal.archives-ouvertes.fr/hal-00486747
Institutionalized Organizations: Formal Structure as Myth and Ceremony, American Journal of Sociology, vol.83, issue.2, pp.340-363, 1977. ,
DOI : 10.1086/226550
On the interrelations between accounting and the state, Accounting, Organizations and Society, vol.15, issue.4, pp.315-338, 1990. ,
DOI : 10.1016/0361-3682(90)90022-M
Genealogies of calculation, Accounting, Organizations and Society, vol.18, issue.7-8, pp.631-647, 1993. ,
DOI : 10.1016/0361-3682(93)90047-A
Accounting and the construction of the governable person, 1987. ,
DOI : 10.1016/b978-008044725-4/50012-6
, Accounting, Organizations and Society, vol.12, issue.3, pp.235-265
Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory, Academy of Management Annals, vol.7, issue.1, pp.557-605, 2013. ,
DOI : 10.5465/19416520.2013.783668
Exploring the reliability of social and environmental disclosures content analysis, Accounting, Auditing & Accountability Journal, vol.12, issue.2, pp.237-256, 1999. ,
DOI : 10.1108/09513579010136343
W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting, Journal of Business Ethics, vol.15, issue.2, pp.13-29, 2013. ,
DOI : 10.1002/bse.510
Climate change accounting research: keeping it interesting and different, Accounting, Auditing & Accountability Journal, vol.24, issue.8, pp.948-977, 2011. ,
DOI : 10.1006/cpac.1996.0070
Words not actions! The ideological role of sustainable development reporting, Accounting, Auditing & Accountability Journal, vol.22, issue.8, pp.22-1211, 2009. ,
DOI : 10.1016/0361-3682(82)90025-3
Du mode d'existence des outils de gestion, Actes du séminaire Contradictions et Dynamique des Organisations-CONDOR-IX, 1997. ,
GRI and the camouflaging of corporate unsustainability, Accounting Forum, vol.30, issue.2, pp.121-137, 2006. ,
DOI : 10.1016/j.accfor.2006.02.001
The provoked economy: Economic reality and the performative turn, 2014. ,
URL : https://hal.archives-ouvertes.fr/halshs-00989576
,
La performativité des sciences économiques, pp.289-324, 2009. ,
Time, Space, and Calculation in Discursive Practices, Perspective on Process Organization Studies, 2014. ,
DOI : 10.1093/acprof:oso/9780198703082.003.0006
URL : https://hal.archives-ouvertes.fr/hal-01639431
Rational Expectations and the Theory of Price Movements, Econometrica, vol.29, issue.3, pp.315-335, 1961. ,
DOI : 10.2307/1909635
Managing public impressions: environmental disclosures in annual reports. Accounting, organizations and society, pp.265-282, 1998. ,
An exploration of motivations, drivers and barriers to carbon management: the UK FTSE 100, Strategic Direction, vol.24, issue.6, pp.475-486, 2007. ,
DOI : 10.1108/sd.2008.05624fad.002
Le Bilan Carbone : un outil développé en réseau par l'ADEME, une clé vers le management durable pour les collectivités locales, Mémoire, 2006. ,
Twenty-one years of social and environmental accountability research: A coming of age, Accounting Forum, vol.35, issue.1, pp.1-10, 2011. ,
DOI : 10.1016/j.accfor.2010.11.001
Social and environmental accountability research, Accounting, Auditing & Accountability Journal, vol.18, issue.6, pp.842-860, 2005. ,
DOI : 10.1080/09638180500126876
The relation between environmental performance and environmental disclosure: a research note, Accounting, Organizations and Society, vol.27, issue.8, pp.763-773, 2002. ,
DOI : 10.1016/S0361-3682(02)00028-4
Longitudinal field research on change: Theory and practice. Organization science, pp.267-292, 1990. ,
The Economics of Welfare., The Economic Journal, vol.43, issue.170, 1920. ,
DOI : 10.2307/2224491
The business of expectations: How promissory organizations shape technology and innovation, Social Studies of Science, vol.22, issue.4, pp.525-548, 2010. ,
DOI : 10.1086/210178
L'économie dans l'impasse climatique, Doctorat en sciences économiques, 2015. ,
Comment les économistes réchauffent la planète, 2016. ,
The new institutionalism in organizational analysis, 2012. ,
The audit society: Rituals of verification, 1997. ,
The ???Triple Depreciation Line??? instead of the ???Triple Bottom Line???: Towards a genuine integrated reporting, Critical Perspectives on Accounting, vol.33, pp.92-116, 2015. ,
DOI : 10.1016/j.cpa.2015.01.012
URL : https://hal.archives-ouvertes.fr/hal-01253476
Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession, Journal of Accounting, Auditing & Finance, vol.12, issue.47, pp.333-355, 2009. ,
DOI : 10.1002/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G
FORUM: Monetary analysis: turning a blind eye on sustainability, Ecological Economics, vol.29, issue.1, pp.47-52, 1999. ,
DOI : 10.1016/S0921-8009(98)00079-2
Responding to public and private politics: corporate disclosure of climate change strategies, Strategic Management Journal, vol.16, issue.1, pp.1157-1178, 2009. ,
DOI : 10.1017/CBO9780511813245
Accounting as an engine: The performativity of calculative practices and the dynamics of innovation, Management Accounting Research, vol.28, pp.31-49, 2015. ,
DOI : 10.1016/j.mar.2015.04.005
Comptabilité et développement durable, 2012. ,
Le management de l'environnement à travers ses instruments : De la diffusion d'outils à la construction de dynamiques d'action collective pour l'innovation environnementale. Doctorat en sciences de gestion, 2013. ,
URL : https://hal.archives-ouvertes.fr/pastel-01022741
Nouvelles approches des processus de décision, Futuribles, issue.72, 1983. ,
Évaluation des coûts: Éléments d'une théorie de la gestion, 2013. ,
DOI : 10.4000/books.pressesmines.467
No one is perfect: The limits of transparency and an ethic for 'intelligent'accountability. Accounting, Organizations and Society, pp.957-970, 2009. ,
DOI : 10.1016/j.aos.2009.04.005
Neo-liberalism and transparency: Political versus economic liberalism, The Neo-Liberal Revolution, pp.197-215, 2006. ,
Political power beyond the State: problematics of government, The British Journal of Sociology, vol.12, issue.7, pp.173-205, 1992. ,
DOI : 10.1017/CBO9780511819766
URL : http://onlinelibrary.wiley.com/doi/10.1111/j.1468-4446.2009.01247.x/pdf
Government and Control, British Journal of Criminology, vol.40, issue.2, pp.321-339, 2000. ,
DOI : 10.1093/bjc/40.2.321
Contemporary environmental accounting: issues, concepts and practice, 2000. ,
An introduction to corporate environmental management: Striving for sustainability, pp.541-542, 2003. ,
Carbon accounting for sustainability and management. Status quo and challenges, Journal of Cleaner Production, vol.36, pp.1-16, 2012. ,
DOI : 10.1016/j.jclepro.2012.06.024
Abstract:, Business Ethics Quarterly, vol.16, issue.04, pp.505-532, 2006. ,
DOI : 10.5840/beq200616446
Carbon accounting and carbon footprint ??? more than just diced results?, International Journal of Climate Change Strategies and Management, vol.1, issue.1, pp.19-30, 2009. ,
DOI : 10.1007/s00550-008-0082-3
Speech acts: An essay in the philosophy of language, 1969. ,
DOI : 10.1017/CBO9781139173438
Saying What You Do and Doing What You Say: The Performative Dynamics of Lean Management Discourse, Academy of Management Proceedings, vol.2014, issue.1, pp.1-14512, 2014. ,
DOI : 10.5465/ambpp.2014.14512abstract
Social and environmental reporting and hegemonic discourse, Accounting, Auditing & Accountability Journal, vol.20, issue.6, pp.855-882, 2007. ,
DOI : 10.1016/0361-3682(88)90013-X
Corporate environmental disclosures about the effects of climate change, Corporate Social Responsibility and Environmental Management, vol.7, issue.1, pp.338-348, 2008. ,
DOI : 10.1017/CBO9780511817434
Carbon accounting: a systematic literature review, Journal of Cleaner Production, vol.36, pp.17-38, 2012. ,
DOI : 10.1016/j.jclepro.2012.02.021
The Tyranny of Transparency, British Educational Research Journal, vol.5, issue.3, pp.309-321, 2000. ,
DOI : 10.1525/california/9780520064232.001.0001
Does voluntary carbon reporting meet investors??? needs?, Journal of Cleaner Production, vol.36, pp.60-67, 2012. ,
DOI : 10.1016/j.jclepro.2012.02.020
Managing Business Greenhouse Gas Emissions: The Greenhouse Gas Protocol ??? A Strategic and Operational Tool, Corporate Environmental Strategy, vol.9, issue.2, pp.137-144, 2002. ,
DOI : 10.1016/S1066-7938(02)00004-0
La gouvernance par les nombres, 2015. ,
Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958??? 1990, American Journal of Sociology, vol.105, issue.3, pp.801-843, 1958. ,
DOI : 10.1086/210361
The institutional logics perspective, 2015. ,
DOI : 10.1093/acprof:oso/9780199601936.001.0001
The tyranny of light, Futures, vol.29, issue.9, pp.827-843, 1997. ,
DOI : 10.1016/S0016-3287(97)00035-9
Exploiting opportunities for technological improvement in organizations, Sloan Management Review, vol.35, issue.1, p.13, 1993. ,
Regulating business via multistakeholder initiatives: A preliminary assessment. Voluntary approaches to corporate responsibility: Readings and a resource guide, p.61130, 2002. ,
Promising technology. The Dynamics of Expectations in Technological Developments, 1993. ,
From 'matters of concern'to 'matters of authority': Studying the performativity of strategy from a communicative constitution of organization (CCO) approach, Long Range Planning, 2017. ,
Market Design versus Operation, Organization Studies, vol.14, issue.7, pp.1589-1616, 2012. ,
DOI : 10.1016/j.enpol.2009.01.029
Creating numbers: carbon and capital investment, Accounting, Auditing & Accountability Journal, vol.28, issue.3, pp.302-324, 2015. ,
DOI : 10.1016/j.aos.2008.06.007
The Market for Virtue, 2006. ,
How to do more with numbers, Accounting, Organizations and Society, vol.32, issue.6, pp.577-600, 2007. ,
DOI : 10.1016/j.aos.2006.10.001
The Protestant ethic and the " spirit " of capitalism and other writings. Penguin, 2002. ,
Les instruments économiques au service des politiques environnementales. Lettre Trésor-Eco, 2007. ,
DOI : 10.3406/ecop.2008.7759
URL : http://www.persee.fr/docAsPDF/ecop_0249-4744_2008_num_182_1_7759.pdf
Learning from the field: A guide from experience, 1984. ,
An evaluation of environmental disclosures made in corporate annual reports, Accounting, Organizations and Society, vol.7, issue.1, pp.53-63, 1982. ,
DOI : 10.1016/0361-3682(82)90025-3
Qualitative research from start to finish, 2015. ,
Case Study Research: Design and Methods, Essential guide to qualitative methods in organizational research, Applied Social Research Methods Series, vol.219, 2009. ,
,
,
,
Un phénomène invisible en l'absence d'instruments d'observation, Le climat : un sujet emblématique au coeur du projet du développement durable10 1.2, p.11 ,
, , p.13
, , p.13
, , p.13
La performativité de la comptabilité carbone en questions, p.14 ,
, , p.15
Des conventions sociales « invisibles » derrière la quantification, p.15 ,
, , p.16
, , p.17
, , p.17
,
,
, , p.23
, , p.24
, , p.25
, 1.1.1. Des difficultés à s'inscrire dans une analyse fondée sur la performativité, p.25
, , p.26
, , p.26
, , p.26
, , p.29
, , p.31
32 1.3.1. S'intéresser à la performativité des outils de gestion, p.32 ,
Ce qu'étudier la « performativité des outils de gestion » veut dire, p.34 ,
, , p.35
, , p.36
, , p.37
, , p.38
, , p.38
, , p.40
, , p.41
, , p.41
, , p.41
, , p.43
, , p.45
, , p.45
Contribution à l'approche de l'école de la communication, p.45 ,
les instruments de gestion 47 4.2.1. Performation VS conditions de félicité, p.47 ,
Intérêt de mettre à jour la performation, p.48 ,
, , p.48
, , p.50
, , p.53
54 1.1. L'intérêt d'une revue de littérature sur la comptabilité sociale et environnementale, p.54 ,
, , p.56
56 1.2.2. Un axe de recherche privilégié par cette communauté : le découplage entre le discours et l'action des entreprises, p.58 ,
, , p.60
, , p.65
Comptables et comptabilité carbone, p.66 ,
, , p.68
, , p.70
, , p.71
, , p.72
, , p.75
, , p.76
But dans la production de connaissances, p.77 ,
, , p.78
, , 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 ,
, , p.88
, , p.88
, , p.88
, , p.89
, , p.89
, , p.90
, , p.90
, , p.91
, , p.93
, Chapitre 4 ? La construction des conventions comptables carbone, p.95
, , p.96
, , p.96
La comptabilité carbone repose sur de multiples conventions, p.98 ,
, , p.101
, , p.101
, , p.102
, , p.104
, , p.106
, , p.107
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 ,
, , p.117
, , p.117
, , p.118
, , p.119
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 ,
, , p.142
, , p.143
, , p.144
, , p.146
, , 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
, , p.150
Quand modéliser une responsabilité individuelle bloque la pensée de l'action collective, p.152 ,
Un outil pour l'action indirecte, p.153 ,
, , p.155
Implications de l'outil : un principe de transparence pour permettre aux investisseurs de comparer les entreprises entre elles, p.156 ,
, , p.158
, Partie III. ? Implications managériales des outils de, p.161
, , p.163
, , p.164
, , p.166
, 168 2.2.2. Comment expliquer le manque d'utilisation actuelle des informations carbone par les investisseurs, p.169
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 ,
, , p.178
, , p.179
, , p.180
, , p.180
, , p.182
, , p.182
, , p.187
, , p.188
, , p.189
,
,
, La performation de la comptabilité carbone ingéniérique en une stratégie bas carbone
,
,
Conception et déploiement d'un dispositif stratégique ,
, , p.203
, , p.206
, Le rôle des actes de calcul dans la performation de la comptabilité carbone, p.206
, , p.207
, , p.209
Chapitre 9 ? La construction du macro-dispositif sur, p.211 ,
, , p.212
, , p.214
, , p.217
, , p.227
, , p.227, 2000.
, , p.229, 2003.
, , pp.2013-2017
, Proposition d'un modèle explicatif du lien entre les anticipations collectives et le
, , p.238
, , p.241
, , p.243
, , p.245
, Retour sur la question des politiques publiques sur, p.246
Quel instrument pour quel type d'action ?, p.247 ,
, , p.249
, , p.252
, , p.270
, , p.270
, , p.277
, , p.278
, , p.279
, , p.282
, , p.282
, , p.285
, , p.286
, , p.294
, , p.299
, , p.300
, , p.300
, , p.301
, Groupe de travail sectoriel pour la construction d'une comptabilité carbone, p.301
, , p.302
, , p.241
Schéma 1.1. Méthode d'analyse de la performativité par les outils de gestion, p.51 ,
, Schéma 2.1. Évaluation du comportement des entreprises, p.59
, Schéma 2.2. Pistes de développement envisageables au regard des travaux actuels sur la comptabilité sociale, p.61
, Schéma 2.3. Complémentarité entre l'approche défendue dans cette thèse et la littérature dominante en comptabilité sociale et, p.64
, Schéma 2.4, p.74
, , p.97, 2011.
, , p.98
, , p.101
, , 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 ,
, , p.139
, Schéma 7.1. Chaîne instrumentale dans le domaine de l'évaluation financière proposée par Aurélien Acquier, p.167, 2007.
, Schéma 7.2. Modèle explicatif des mécanismes sous, p.184
,
, 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
, 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 ,
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
, , 2001.
, , 2010.
, GHG Protocol ? scope, vol.3
, , 2014.
, CDP rapports annuels entre, 2002.
, Documents papiers, vol.6
collaborating for a sustainable future 2015 http://www.globescan.com/newsand-analysis/papers-and-reports ,
, The 2013 Ratings Survey ? Globescan, pp.98-591
,
, , 2012.
, Annexes