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Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement

Abstract : Transparency is an unquestionable value for CSR. In this paper, we are going to try to shed light on implicit assumptions under which the transparency’s concept is objectified by private actors through standards and on the effects created by such an objectification. We will use a governmentality framework to show that implicit assumptions are that transparency refers to financial economics’ type of knowledge and is used as tactics by private standards to legitimate. Transparency becomes an obligation and governs behaviors with effects which are first the development of a bureaucracy that could prevent companies from developing information with strategic relevance in favor of environment and second a profusion of information whose stakeholders hardly succeed in making sense of.
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https://hal.archives-ouvertes.fr/hal-01901216
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Submitted on : Thursday, October 25, 2018 - 12:27:00 PM
Last modification on : Thursday, April 9, 2020 - 5:08:14 PM
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  • HAL Id : hal-01901216, version 1

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Franck Aggeri, Morgane Le Breton. Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement. Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom. ⟨hal-01901216⟩

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