Unlike research that emphasizes procedures of objectivation of an analysis, this article deals with the epistemological foundations and methodological implications of the comprehensive approach. First it mentions the variable nature of sociological positioning. Next it provides an illustration underscoring the production of knowledge. Finally, it presents the contributions, limits and avenues of the research method. This reflection, which is based on a doctoral study of enterprise social or societal responsibility (ESR), aims to reveal the fruitful nature of a methodology based on a process of comprehension.