„Bilan Sociétal“ – ein neuer Ansatz zur Messung des Erfolgs von Genossenschaften in Frankreich

Münkner Hans-H.
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Münkner Hans-H.: Ist emeritierter Professor für deutsches und ausländisches Gesellschaftsrecht und Genossenschaftslehre an der Philipps-Universität Marburg

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 4, 271-284

Abstract: The “Bilan Sociétal” is a novel approach of assessing and reporting the societal relevance of a firm as a part of the “Economie Sociale” in France. This concept of self-evaluation is particularly applicable to cooperatives and is much more comprehensive if compared to traditional instruments like membership promotion plans or reports. It combines participatory methods of planning, decision making, and measurement of results with greater transparency of value-oriented economic management.

Date: 2009
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DOI: 10.1515/zfgg-2009-0402

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