How can we grasp the concept of resilience, particularly from a climate perspective? Who and what is the purpose of climate resilience? How can climate resilience be translated into the field of accounting, control and auditing? Finally, does sustainable reporting, for example, contribute to the resilience of organizations?

The present contribution attempts to provide some answers to these questions which, as we show, respond to strong modern stakes for both private and public sector organizations (Lamarque, 2021), and are also part of a long-term perspective, for the survival and development of mankind. Adopting a historical perspective and privileging the prism of organizational steering, associated in tandem with inherent evaluation, this contribution looks at a concept on which there is little consensus as to its meaning and how it is formed (Duchek, 2020) whereas “in recent decades, few concepts have taken on as much importance as resilience” (Stockholm Resilience Centre, 2015).

Since the 19th century and the Industrial Revolution, modern societies have become so dependent on fossil fuels that they now account for 85% of the world's energy (IPCC, 2021). This choice is not without consequences for human society as a whole and, more broadly, for life on earth. The plurality of ecological crises on a global scale, particularly since the last century, underlines the multiplicity of the resulting global risks and the importance of the environment as a global common good...

Résumé :

Adoptant une perspective historique et privilégiant le prisme du pilotage organisationnel, cette contribution s’intéresse à un concept sur lequel il y a encore peu de consensus mais une nécessité de réflexion tant les organisations publiques et privées y sont confrontées, celui de la résilience climatique organisationnelle. Proposant des définitions de la résilience organisationnelle et de la résilience climatique organisationnelle, cette recherche souligne le mouvement de fond qui est à l’œuvre et se traduit par l’essor de textes réglementaires, d’outils comptables et de dispositifs de reporting durable. Si la dimension technique des outils et des modalités d’évaluation est interrogée, il faut aussi souligner l’importance des jeux d’acteurs et de leur engagement.

Mots-clés : durabilité ; évaluation ; extra financier ; organisation résiliente ; pilotage ; résilience climatique.

Abstract:

Adopting a historical perspective and focusing on the prism of organizational management, this contribution is concerned with the concept of organizational climate resilience which has little consensus but a need for reflection given the extent to which public and private organizations are confronted with it. Proposing definitions of organizational resilience and organizational climate resilience, this research underlines the fundamental movement at work, reflected in the rise of regulatory texts, accounting tools and sustainable reporting systems. While the technical dimension of assessment tools and methods is questioned, the importance of the players involved, and their commitment must also be emphasized.

Keywords: climate resilience; evaluation; extra-financial; resilient organization; sustainability.

Resumen:

Adoptando una perspectiva histórica y centrándose en el prisma de la gestión de las organizaciones, este artículo examina un concepto sobre el que todavía existe poco consenso, pero que es necesario considerar, dada la medida en que las organizaciones públicas y privadas se enfrentan a él: el de resiliencia climática organizativa. Al proponer definiciones de resiliencia organizativa y de resiliencia climática organizativa, esta investigación subraya el movimiento fundamental que se está produciendo, reflejado en el auge de los textos normativos, las herramientas contables y los sistemas de información sostenible. Si bien se cuestiona la dimensión técnica de las herramientas y los métodos de evaluación, también hay que destacar la importancia de los actores implicados y su compromiso.

Palabras claves: sostenibilidad; evaluación; extra financiera; organización resiliente; dirección; resiliencia climática.

Buy this article
6,00 €
23 pages, HTML et PDF