IDENTIFICATION DES ENJEUX PRIORITAIRES DES PME DANS LE BUT D'ÉTABLIR UN TABLEAU DE BORD POUR LEUR GESTION DU DÉVELOPPEMENT DURABLE

Hélène Bergeron, Sandrine Boulerne (), Chantal Roy and Dominique Wolff ()
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Hélène Bergeron: UQTR - Université du Québec à Trois-Rivières
Sandrine Boulerne: ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers
Chantal Roy: UdeS - Université de Sherbrooke
Dominique Wolff: ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers

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Abstract: This presentation aims at proposing a frame of analysis for the development of a tool of management of the sustainable development in the SME context. In the first part, the main approaches to the questions bound to the social responsibility of the company will be tackled. In a second part, a review of the documentation relative to the sustainable development in the SME context will highlight the contributions and the limits of the works in the domain. Then, a presentation of the standard ISO 26000 and the guide SD 21000 will follow. Finally, in the last part, are presented the data collected with 43 managers and who concern, in other, a list of the priority stakes adapted to the SME.

Keywords: Sustainable Development; Balanced scorecard; SME; Développement durable; SD 21000; ISO 26000; tableau de bord. PME (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00484270
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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