Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable

Moez Essid and Nicolas Berland

Revue française de gestion, 2013, vol. N° 234, issue 5, 27-41

Abstract: This paper focuses on the CSR measures as major tool to manage a corporate social performance through the study of eight French companies. Based on behavioural control theoretical framework, this paper also analyzed the different uses of these CSR measures. This analysis allows us to report a huge number of these measures within these companies. Moreover, different control mechanisms using these tools were identified. The differences can be explained by both the oldness of CSR issues? consideration and the hierarchical level where the measures are used.

Date: 2013
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