Le passage d’un rapport RSE à un reporting intégré (notice n° 816374)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02635cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123130937.0 |
| 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 | Trébucq, Stéphane |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le passage d’un rapport RSE à un reporting intégré |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 5 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le référentiel de reporting intégré proposé par l’IIRC n’est que très rarement appliqué par les PME non cotées. Pourtant, cette norme pourrait leur être utile afin de développer leur modèle économique durable. Nous effectuons en premier lieu une revue de la littérature académique consacrée à ce nouveau format de publication, puis nous abordons les enjeux d’une transformation d’un reporting RSE classique en reporting intégré. Le cas ADAM est ensuite présenté, avec un retour d’expérience sur son animation, et les difficultés rencontrées dans sa résolution. Nous évoquons alors une série de pistes d’amélioration afin d’accroître les compétences opérationnelles de cadres supérieurs en gestion appelés à traiter des problématiques de reporting intégré, de connectivité et de tableaux de bord stratégiques reliant à la fois les capitaux immatériels et des normes de RSE telles que la GRI et l’ISO 26000. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The integrated reporting framework proposed by the IIRC is very rarely applied by unlisted SMEs. However, this standard could be useful to them in order to develop their sustainable economic model. We first carry out a review of the academic literature devoted to this new publication format and then discuss the challenges of transforming a standard CSR reporting into integrated reporting. The ADAM case is then presented, with feedback on its animation, and the difficulties encountered in its resolution. We then discuss a series of avenues for improvement in order to increase the operational skills of senior management in order to deal with issues of integrated reporting, connectivity and strategic dashboards linking both intangible assets and CSRs such as GRI and ISO 26000. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ISO 26000 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | GRI |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Reporting intégré |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | connectivity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | connectivité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Intangible |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Integrated reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Sustainability Balanced Scorecard (SBSC) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Immatériels |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Magnaghi, Elisabetta |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherche et Cas en Sciences de Gestion | 17 | 1 | 2021-02-09 | p. 25-41 | 2646-6546 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2017-1-page-25?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2017-1-page-25?lang=fr&redirect-ssocas=7080</a> |
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