La résonnance d’un plaidoyer au cours d’un processus de concertation sur une norme comptable: le cas des activités extractives

Auteurs

Véronique BLUM Université Grenoble Alpes https://orcid.org/0000-0003-3018-5141
Nhu-Tuyën Lê Grenoble École de Management, France https://orcid.org/0000-0003-3057-2563
Bernard Gumb Grenoble École de Management, France

DOI :

https://doi.org/10.53102/2024.38.01.1185

Mots-clés :

Industries extractives, ONG, Normes comptables, IASB, Transparence, Plaidoyer

Résumé

Lorsque l'International Accounting Standards Board (IASB) a préparé une proposition de norme relative aux activités extractives en 2010, elle incluait une question relative à la campagne Publiez Ce Que Vous Payez (PWYP), plaidant pour la divulgation des paiements effectués par les entreprises aux gouvernements, pays par pays. Nous évaluons la résonance de cette action de plaidoyer dans les lettres de commentaires reçues par le normalisateur. Notre méthodologie originale combine une analyse lexicométrique, une analyse en composantes principales et la théorie des graphes. En acceptant que les alignements lexicaux signalent un assentiment partiel ou total des idées diffusées, nous visualisons, au sein des réseaux ou des sociogrammes, la manière dont les discours des répondants s'alignent sur les choix sémantiques de PWYP. Nos résultats mettent en évidence un plus grand nombre de non-alignements par rapport aux alignements, et évoquent un effort de lobbying n’ayant pas encore abouti à court terme.

Biographies des auteurs

Véronique BLUM, Université Grenoble Alpes

Véronique Blum est Maître de conférences HDR à l’Université Grenoble Alpes. Elle est responsable scientifique de l’initiative de Recherche MAPMONDES hébergée par la Fondation du Risque et l’Institut Louis Bachelier. Depuis 2017, elle est membre du panel académique de l’EFRAG. Sa recherche porte principalement sur la capture des risques dans l’évaluation financière et non financière des actifs et entités incertains, immatériels, stratégiques et des différentes formes d’impacts des activités organisationnelles. Elle s’intéresse également au processus de normalisation comptable, comme c’est le cas ici.

Nhu-Tuyën Lê, Grenoble École de Management, France

Nhu-Tuyên Lê, docteur en sciences de Gestion de HEC Paris, est enseignant-chercheur en comptabilité à Grenoble École de Management. Elle est membre du bureau du RT 30 Sociologie de la gestion et du Comité de rédaction des Cahiers Internationaux de Sociologie de la Gestion (CISG). Avec une approche transversale, ses recherches questionnent le rôle de la comptabilité et son impact dans l'évolution des sociétés, et plus particulièrement des nouvelles économies de marché émergentes. Une bifurcation vers les problématiques environnementales et sociales l’oriente vers le courant de pensée de la décroissance de Georgescu-Roegen initiateur de controverses, de débats et de nouvelles initiatives sociétales.

Bernard Gumb, Grenoble École de Management, France

Bernard Gumb, nous a quitté le mardi 13 octobre 2015. Il était Professeur à Grenoble École de Management. Il était surtout notre ami et notre collègue. Nous avions débuté les travaux de cet article avec lui. Il a été infiniment difficile d’apporter des modifications à ses mots et nous remercions les différents éditeurs et réviseurs qui nous ont aidées à poursuivre notre ambition et notre volonté de mener ce projet à son terme, en sa mémoire. Nous sommes très heureuses de lui rendre hommage à l’occasion de la publication de notre dernière collaboration. Il nous répondrait certainement avec une de ces pirouettes par un jeu de mots ou une contrepèterie. Bernard, ou l’art en berne.

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