Sustainable water resource management is a major challenge for mining companies.The objective of this article is to analyze the credibility of the information disclosed by companies in this sector as well as the strategies used to justify their water performance. To meet this objective, a qualitative content analysis of 58 Global Reporting Initiative (GRI; G4) reports was carried out. This article demonstrates a strong propensity for mining companies to disclose information that does not comply with the GRI guidelines. Moreover, the use of external verification has no impact on the quality of the information disclosed. This study also highlights several neutralization and obfuscation techniques used to justify negative information related to water performance. The results of this study have important managerial implications, particularly with regard to the effectiveness of reporting compliance with GRI standards.
PurposeIn France, an application decree from February 2002 enumerates a series of operational indicators that companies must offer, including a number of accounting and financial items. The information expected notably includes working time organisation, gender equality, health and safety, disability policies, subcontractor arrangements, water, raw material and energy consumption and biodiversity efforts. The present study aims to account for the diversity of the social and environmental information that companies supply by focusing on three stakeholder categories: suppliers; customers; and employees. It also seeks to highlight possible variations among different sectors of activity; influence of three pillars of sustainability (economic, social and environmental); timeframe (short‐term, long‐term, analytical); and type of discourse (situational or action variables).Design/methodology/approachBased on 40 French companies as a qualitative approach, the purpose of the present communication is to offer a discussion of the structuring modes applied to the information found in sustainability reports targeting stakeholders for all the companies belonging to the CAC 40 index.FindingsMobilizing a structural contents analysis, its findings identify differentiated communications practices among the 40 companies in question. The study also unveils the existence of shorter‐term approaches to sustainability action, contrasting to more long‐term and/or analytical orientations. Finally, the reports in question all emphasized sustainability's “economic” dimension, with its “social” dimension being considered secondary and its “environmental” dimension coming last. This inquiry demonstrates that, in the French context, there is a far cry from corporate social responsibility (CSR) dimension and sustainable development (SD) vision.Originality/valueThe paper provides an in‐depth method to analyze CSR and SD reports through its structural discourse.
Résumé Le concept d’apprentissage organisationnel permet de déterminer les modes de coordination entre les individus. Si la littérature est abondante concernant l’apprentissage en simple et double boucle, il semble que l’apprentissage en triple boucle fasse l’objet d’une plus grande confidentialité. Or c’est précisément la mobilisation de ce dernier qui peut aboutir à la formation de nouvelles stratégies d’apprentissage. Celles-ci favorisent la résolution de situations problématiques perçues comme complexes, améliorant ainsi la performance des organisations. Le présent article propose, par une approche multi-méthodologique innovante et la description d’un objet de recherche, de faciliter l’émergence de l’apprentissage en triple boucle.
Résumé Une trajectoire historique comparable (de l’émergence dans les années 70 à la consécration dans les années 80 - 90), la durabilité comme dénominateur commun et une contribution (plus ou moins importante) à la compétitivité de l’entreprise : tels sont les trois constats qui fondent le lien existant entre le Développement Durable et l’approche Compétence. Pourquoi opérer un tel rapprochement ? La finalité de cette comparaison historique et conceptuelle est la suivante : est-il nécessaire de mettre en compétences le Développement Durable ? Si oui, est-ce possible ? La nécessité d’un tel chantier ne fait pas de doute : la définition de compétences durables (ou responsables) permettrait en effet de donner corps à la Responsabilité Sociétale dans l’entreprise, de la traduire en ressources tangibles, transmissibles et appréciables sinon mesurables. Sa faisabilité apparaît moins évidente et suppose que plusieurs conditions soient réunies, parmi lesquelles : définir et cartographier les savoirs, savoirs - faire et savoirs - être relevant de la RSE et du Développement Durable ; organiser ces ressources en familles de compétences responsables, souples, évolutives et adaptables à de multiples contextes d’entreprises et/ou de situations salariales ; définir les critères qui donneront de la cohérence à cette cartographie ; mettre en œuvre une pédagogie de la responsabilité pour favoriser leur appropriation.
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