Adoption des systèmes de reporting pour le développement durable : une innovation organisationnelle

Erick Leroux, pierre-charles Pupion


The article describes the adoption by firms, a major managerial innovation: systems of sustainability reporting. The study proposes an original theoretical framework that integrates institutional theory (DiMaggio and Powell, 1983; Selznick, 1949) and socio-rational view of innovation diffusion, Rogers (1983). Led by a positivist approach, this research first of its kind on the adoption of software sustainability reporting, analyzing the institutional framework governing the adoption decision and assesses the importance of coercive normative and mimetic institutional pressures type. In practical terms, it highlights the perceived benefits of sustainable software, fears related to their complexity and degree of compatibility with sustainable development strategies pursued by firms. The originality of this research is to provide a new vision of decision-making in a context where institutional pressures can be significant. This research underlines the importance of choices made in sustainable software by the leaders.


sustainable software, reporting, innovation, institutionalization

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