De l’ à l’« Integrated Risk Scorecard » ? Une analyse exploratoire à partir de deux études de cas

Stephane Trebucq
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Stephane Trebucq: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Two case studies a re developed with the analysis of practices of two main multinational companies, and the way the communicate and publish their corporate information and integrated reports (). Empirical and qualitative results show that there still exists a decoupling between strategy maps and risk maps, despite a major innovation introduced by SAP, entitled the "integrated scorecard".

Date: 2015-12-18
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Published in Revue management & avenir, 2015, 81 (7), pp.165-183. ⟨10.3917/mav.081.0165⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03266790

DOI: 10.3917/mav.081.0165

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