De l’usage de la contre-comptabilité par une ONG à l’instauration d’un dialogue avec les entreprises visées : le cas des Prix Pinocchio (notice n° 1737232)
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| fixed length control field | 02572cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260322004101.0 |
| 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 | Nègre, Emmanuelle |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | De l’usage de la contre-comptabilité par une ONG à l’instauration d’un dialogue avec les entreprises visées : le cas des Prix Pinocchio |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2026.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette recherche étudie les rôles de la diffusion de contre-rapports par des parties prenantes critiques, et les interactions que ces contre-rapports peuvent susciter avec les entreprises visées. Nous mobilisons une méthodologie qualitative reposant sur l’étude des contre-rapports émis par les Amis de la Terre dans le cadre des Prix Pinocchio. L’analyse du contenu des contre-rapports montre que leurs rôles sont de dévoiler les pratiques de l’entreprise visée, de donner une voix aux populations locales impactées et de susciter un dialogue avec l’entreprise pour initier des changements de pratiques. En outre, dans la plupart des cas, le contre-rapport génère un dialogue avec l’entreprise, celle-ci pouvant s’engager dans des stratégies de réponse visant à accepter ou au contraire nier les accusations qui lui sont faites. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This research examines the roles of the disclosure of counter-accounts by critical stakeholders, and the interactions that such counter-accounts can generate with the targeted firms. We use a qualitative methodology based on the study of counter-accounts issued by Friends of the Earth as part of the Pinocchio Awards. Analysis of the content of the counter-accounts shows that their roles are to expose the practices of the targeted firm, give a voice to the local populations affected, and initiate dialogue with the firm to bring about changes in its practices. Furthermore, in most cases, the counter-account generates dialogue with the firm, which may engage in response strategies aimed at accepting or denying the accusations made against it. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accusations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité dialogique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contre-comptabilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | parties prenantes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting extra-financier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accusations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | counter-accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dialogic accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-financial reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stakeholders |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Verdier, Marie-Anne |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 25 | 1 | 2026-03-19 | p. 20-59 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2026-1-page-20?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-accra-2026-1-page-20?lang=fr&redirect-ssocas=7080</a> |
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