REPORTING ET PILOTAGE SOCIETAUX: REPENSER LA PERFORMANCE GLOBALE A L'AUNE DES PARADOXES DE LA RSE

Jean-Noël Chauvey and Gérald Naro ()
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Jean-Noël Chauvey: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Gérald Naro: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: The concept of global performance reflects the wish of integrating in a same model, financial, social and environnemental mesures. This concept is highly called into question because of being too hazy, especially when implemented. The managerial litterature of paradoxes gives rich keys of undestanding of Global Performance limits : this concept denies the paradoxical nature of CSR and tries to solve it by merging the contradictory tensions into a global and hazy concept. We propose a way of managing paradoxes, which deals simultaneously with paradoxical tensions, instead of trying to deny or hide them through decoupling practices. That creates un lever of organisational learning and interactive control. This paper suggests a typology of dynamic management way of paradoxes. It includes strategies of proactive separation and dynamic synthesis, and proposes ways to improve the management of CSR paradoxes by firms. These recommendations lead to a redefinition of the concept of global performance.

Keywords: Sustainability; paradox; stakeholders; Développement Durable; performance globale; paradoxes; parties prenantes; découplage (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00992993v1
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Citations: View citations in EconPapers (2)

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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