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

Moez Essid and Nicolas Berland
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Moez Essid: Université de Tunis - Université de Tunis
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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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.

Keywords: Indicateurs de performance; Responsabilité sociétale des entreprises (RSE); Courant béhavioristedu contrôle; Performance measures; CSR; Behavioural control (search for similar items in EconPapers)
Date: 2013
Note: View the original document on HAL open archive server: https://hal.science/hal-01681011v1
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Citations: View citations in EconPapers (1)

Published in Revue Française de Gestion, 2013, 39 (234)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01681011

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