CAN SOCIAL RESPONSIBILITY PARADOXICALLY STRENGTHEN THE IMPORTANCE OF FINANCE?

Charles Daussy
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Charles Daussy: RMS - Reims Management School

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Abstract: Beyond communication needs, integration of CSR into strategy and performance management systems is organized around the following relationships: CSR vs. Performance; CSR vs. Strategy; Financial Performance vs. Corporate Social Performance. On the basis of these relationships, and with different levels of sensitivity to CSR, an organization may face cognitive and operational barriers when implementing systems to manage all aspects of its performance. With a transposition of the above relationships in the banking industry, this research attempts to show that the search at any price of an fully integrated management system may lead to a strengthening of the financial dimension of performance and may affect ownership of CSR

Keywords: Corporate Social Responsibility; Global Performance; Performance Management Systems; Financial Performance; Corporate Social Performance.; Responsabilité Sociale d‟Entreprise; performance globale; systèmes de pilotage de la performance; performance financière; performance sociétale. (search for similar items in EconPapers)
Date: 2013-05-31
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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