The stakes represented by Corporate Social Accountability are mainly analysed from a corporate viewpoint, companies being viewed as the main actors in this trend and those - also implicitly - for whom changes are the most sizeable. But still few analyses have focused on the positioning and the impact of Corporate Social Accountability on other actors, particularly trade unions. The objective of this article is, on the basis of interviews made with representatives of three major French trade union organisations, to analyse the challenges posed by Corporate Social Accountability to Trade Union Organisations and the differentiated attitudes they adopt to meet those challenges. Three main challenges are investigated : Corporate Social Accountability as a new form of regulation, the international dimension of Corporate Social Accountability and the growing environmental dimensions of Corporate Social Accountability.
