Sustainable development and certification practices : lessons learned and prospects

DC FieldValueLanguage
dc.contributor.authorBoiral, Olivier-
dc.contributor.authorGendron, Yves-
dc.date.accessioned2017-04-12T17:33:02Z-
dc.date.available2017-04-12T17:33:02Z-
dc.date.issued2010-10-14-
dc.identifier.issn0964-4733fr_CA
dc.identifier.urihttp://hdl.handle.net/20.500.11794/13614-
dc.description.abstractThis paper investigates the extent to which certification auditing can contribute to the realization of organizational accountability for sustainable development. A theoretical framework based on a critical analysis of financial and ISO auditing practices is proposed to shed light on the misconceptions, paradoxes and rational myths underlying the institutionalization of auditing practices in the area of corporate sustainability. As such, this paper casts doubt on the imagery of impartiality, rigor and accountability projected by organizations through discourses of certification. It also illustrates the pertinence of studying the auditing function from a cross-disciplinary viewpoint, and of paying attention to the processes by which auditing travels from one discipline to another. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.fr_CA
dc.languageengfr_CA
dc.publisherEuropean Research Pressfr_CA
dc.subjectsustainable developmentfr_CA
dc.subjectCertification auditingfr_CA
dc.subjectAccountabilityfr_CA
dc.subjectStakeholdersfr_CA
dc.subjectRational mythsfr_CA
dc.subjectReportingfr_CA
dc.subjectISO standardsfr_CA
dc.titleSustainable development and certification practices : lessons learned and prospectsfr_CA
dc.typeCOAR1_1::Texte::Périodique::Revue::Contribution à un journal::Article::Article de recherchefr_CA
dcterms.bibliographicCitationBusiness Strategy and the Environment, Vol. 20 (5), 332-347 (2011)fr_CA
dc.audienceProfesseurs (Enseignement supérieur)fr_CA
dc.audienceÉtudiantsfr_CA
dc.audienceDoctorantsfr_CA
dc.audienceCadres (Personnel)fr_CA
dc.identifier.doi10.1002/bse.701fr_CA
dc.subject.rvmDéveloppement durablefr_CA
dc.subject.rvmAuditfr_CA
dc.subject.rvmNormes de la série ISO 14000fr_CA
dc.subject.rvmNormes de la série ISO 9000fr_CA
dc.subject.rvmNormes de la série ISO 19000fr_CA
dc.subject.rvmDéveloppement durable -- Rapportsfr_CA
rioxxterms.versionAccepted Manuscriptfr_CA
rioxxterms.version_of_recordhttps://doi.org/10.1002/bse.701fr_CA
rioxxterms.project.funder_nameSocial Sciences and Humanities Research Council of Canadafr_CA
bul.rights.periodeEmbargo24 moisfr_CA
Collection:Articles publiés dans des revues avec comité de lecture

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