Le succès de la notation extra-financière : une analyse au prisme du concept d’idéologie (notice n° 1028122)
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fixed length control field | 03329cam a2200301 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250125171730.0 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | fre |
042 ## - AUTHENTICATION CODE | |
Authentication code | dc |
100 10 - MAIN ENTRY--PERSONAL NAME | |
Personal name | Baret, Pierre |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | Le succès de la notation extra-financière : une analyse au prisme du concept d’idéologie |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2024.<br/> |
500 ## - GENERAL NOTE | |
General note | 76 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | La fiabilité de la notation extra-financière est fortement critiquée (Tatomir, 2023 ; Utz, 2019 ; Widyawati, 2021). La plupart des acteurs financiers sont conscients de ces limites et disposent d’alternatives pour ne pas être contraints d’y recourir. Paradoxalement, ils la plébiscitent massivement. Comment expliquer ces comportements a priori contre-intuitifs, voire irrationnels ? Différents concepts permettent d’éclairer cela : les modes managériales (Abrahamson, 1996), les croyances collectives (Orlean, 2008), les biais cognitifs (Thaler, 1980), les comportements mimétiques (Esposito, 2013), etc. Notre recherche vise à enrichir cet outillage théorique d’une perspective compréhensive qui ne recourt pas à une altération du discernement des acteurs financiers. Pour ce faire, nous retravaillons le concept d’ idéologie sur la base des travaux de Boudon (1986), complétés par ceux de Piketty (2019). Notre propos est de montrer que, défini de manière rigoureuse, ce concept contraint à dissocier clairement les aspects scientifiques et non-scientifiques du succès de la notation ESG. L’idéologie fait alors émerger de « bonnes raisons » explicatives de l’apparente irrationalité du choix des acteurs financiers. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | The reliability of non-financial ratings is strongly criticized (Tatomir, 2023; Utz, 2019; Widyawati, 2021). Most financial players are aware of these limitations and have alternatives to avoid being forced to use them. Paradoxically, they overwhelmingly support it. How can we explain these a priori counter-intuitive, even irrational behaviors ? Various concepts can shed light on this : “managerial fashion” (Abrahamson, 1996), “collective beliefs” (Orlean, 2008), “cognitive biases” (Thaler, 1980), “mimetic behaviors” (Esposito, 2013), etc. Our research aims to enrich this theoretical framework with a comprehensive perspective that does not resort to altering the discernment of financial actors. To this end, we are reworking the concept of “ideology” on the basis of the work of Boudon (1986), complemented by that of Piketty (2019). Our aim is to show that, rigorously defined, this concept will clearly allow a dissociation between scientific and non-scientific aspects of ESG ratings’ success. Ideology then gives rise to “good reasons” to explain the apparent irrationality of financial players’ choices. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | critères ESG |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | choix rationnels |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | notation extra-financière |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | idéologie |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | RSE |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | non-financial rating |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | rational choices |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | ideology |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | ESG criteria |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | CSR |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Renaud, Emmanuel |
Relator term | author |
786 0# - DATA SOURCE ENTRY | |
Note | Revue de l’organisation responsable | 19 | 1 | 2024-03-15 | p. 55-71 | 1951-0187 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-organisation-responsable-2024-1-page-55?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-organisation-responsable-2024-1-page-55?lang=fr&redirect-ssocas=7080</a> |
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