F. Aggeri and J. Labatut, Une analyse généalogique des approches théoriques fondées sur les instruments de gestion, Finance Contrôle Stratégie, vol.13, issue.3, pp.5-37, 2010.

T. P. Akzonobel, AkzoNobel 4D P&L. Présenté à World Forum on Natural Capital, 2015.

M. Arena, A. Conte, and M. Melacini, Linking environmental accounting to reward systems: the case of the Environmental Profit and Loss Account, Journal of Cleaner Production, vol.108, pp.625-636, 2015.

P. Bansal and H. Song, Similar But Not the Same: Differentiating Corporate Sustainability from Corporate Responsibility, vol.11, pp.105-149, 2017.

,

C. Berggren, T. Magnusson, and D. Sushandoyo, Transition pathways revisited: Established firms as multi-level actors in the heavy vehicle industry, Research Policy, vol.44, issue.5, pp.1017-1028, 2015.

È. Chiapello and P. Gilbert, Sociologie des outils de gestion, 2014.

C. M. Christensen, The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail, 2013.

A. David, Outils de gestion et dynamique du changement, Revue Française de Gestion, vol.120, pp.44-59, 1998.

D. Dougherty, Interpretive Barriers to Successful Product Innovation in Large Firms, 1992.

R. Garud and J. Gehman, Metatheoretical perspectives on sustainability journeys: Evolutionary, relational and durational, Research Policy, issue.6, pp.980-995, 2012.

,

F. W. Geels, Ontologies, socio-technical transitions (to sustainability), and the multi-level perspective, Research Policy, vol.39, issue.4, pp.495-510, 2010.

F. W. Geels, The multi-level perspective on sustainability transitions: Responses to seven criticisms, Environmental Innovation and Societal Transitions, vol.1, issue.1, pp.24-40, 2011.

,

F. W. Geels and J. Schot, Typology of sociotechnical transition pathways, Research Policy, vol.36, issue.3, pp.399-417, 2007.

M. Herva, C. García-diéguez, A. Franco-uría, and E. Roca, New insights on ecological footprinting as environmental indicator for production processes, Ecological Indicators, vol.16, pp.84-90, 2012.

. Iirc, The International <IR> Framework. IIRC. 19-21 June, 2013.

, Operationalizing Impact Valuation/ Experiences and Recommendations by Participants of the Impact Valuation Roundtable, 2017.

O. Jolliet, M. Margni, R. Charles, S. Humbert, J. Payet et al., IMPACT 2002+: A new life cycle impact assessment methodology, The International Journal of Life Cycle Assessment, vol.8, issue.6, 2003.

. Kpmg, Valuing your impacts on society: How KPMG True Value can help measure and manage your impacts, Business Decisions, vol.6, 2018.

J. Labatut, F. Aggeri, and N. Girard, Discipline and Change: How Technologies and Organizational Routines Interact in New Practice Creation, Organization Studies, vol.33, issue.1, pp.39-69, 2012.
URL : https://hal.archives-ouvertes.fr/hal-00660155

. Lafargeholcim, LafargeHolcim: Integrated Profit & Loss Statement, 2017.

W. Lazonick and M. Sullivan, Maximizing shareholder value: a new ideology for corporate governance, Economy and Society, vol.29, issue.1, pp.13-35, 2000.

J. Markard, R. Raven, and B. Truffer, Sustainability transitions: An emerging field of research and its prospects, Research Policy, issue.6, pp.955-967, 2012.

,

P. Miller and T. Leary, Mediating instruments and making markets: Capital budgeting, science and the economy. Accounting, Organizations and Society, vol.32, issue.7-8, pp.701-734, 2007.

,

J. Moisdon and A. Hatchuel, Du mode d'existence des outils de gestion, Actes du séminaire Contradictions et Dynamique des Organisations-CONDOR-IX, vol.6, 1997.

S. Morel, L'empreinte environnementale à l'ère de la société collaborative: de l'Analyse du Cycle de Vie comme outil expert à une instrumentation collaborative pour conduire une transition organisationnelle, Ecole Nationale Supérieure des Mines de Paris, 2014.

, Natural Capital Protocol: Case Study for Dow Chemical, 2017.

R. R. Nelson and S. G. Winter, An evolutionary theory of economic change (digitally reprinted), 2004.

B. Ness, E. Urbel-piirsalu, S. Anderberg, and L. Olsson, Categorising tools for sustainability assessment, Ecological Economics, vol.60, issue.3, pp.498-508, 2007.

,

J. Planko, J. M. Cramer, M. M. Chappin, and M. P. Hekkert, Strategic collective system building to commercialize sustainability innovations, Journal of Cleaner Production, vol.112, pp.2328-2341, 2016.

, Annual and sustainability report, 2011.

J. Riot, Construire l'innovation durable -Presses des Mines, Consulté 7 juin 2018, 2014.

. Solvay, Sustainable Porfolio Management guide: driving long-term sustainable growth, 2017.

B. Steen, Environmental priority strategies in product development, vol.67, 1999.

. Tcfd, Recommendations of the Task Force on Climate-related Financial Disclosure, p.74, 2017.

T. Price, The Business Case for True Pricing: Why you will benefit from measuring, monetizing and improving your impact, 2014.

F. X. Vaujany, Pour une théorie de l'appropriation des outils de gestion : vers un dépassement de l'opposition conception-usage, Abstract. Management & Avenir, issue.9, pp.109-126, 2006.

&. Volvo and . Kpmg, True Value case study, Volvo Group, 2015.