Sustainable development and certification practices : lessons learned and prospects

Auteur(s): Boiral, OlivierGendron, Yves
Résumé: This 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.
Type de document: Article de recherche
Date de publication: 14 octobre 2010
Date de la mise en libre accès: 12 avril 2017
Version du document: AM
Lien permanent: http://hdl.handle.net/20.500.11794/13614
Ce document a été publié dans: Business Strategy and the Environment, Vol. 20 (5), 332-347 (2011)
https://doi.org/10.1002/bse.701
European Research Press
Autre version disponible: 10.1002/bse.701
Collection :Articles publiés dans des revues avec comité de lecture

Tous les documents dans CorpusUL sont protégés par la Loi sur le droit d'auteur du Canada.