L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG): l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion

Christophe Germain () and Stephen Gates ()
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Christophe Germain: Audencia Recherche - Audencia Business School
Stephen Gates: Audencia Recherche - Audencia Business School

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Abstract: The research shows that performance measures about corporate social responsibility are not integrated significantly into strategic performance measurement systems. Nevertheless, corporate social responsibility performance measures tend to become more developed in companies that are larger, are listed on a public stock exchange and in industrial firms. Key words: corporate social responsibility, performance measurement systems, management control.

Keywords: Responsabilité globale; Partie prenante; Contrôle de gestion (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://hal.science/hal-00771145
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Published in Revue management & avenir, 2010, (33), pp.223-237. ⟨10.3917/mav.033.0223⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00771145

DOI: 10.3917/mav.033.0223

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