Evaluation du pilotage de la performance extra financière des organisations: Cas de la Responsabilité sociale et environnementale des entreprises françaises du CAC40

Emmanuel Okamba ()
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Emmanuel Okamba: IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12

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Abstract: Extra financial performance of organizations depends on the degree of incentive intensity of the institutional framework and the degree of voluntarism leaders in the selection and application of non-financial reporting standards. French companies traded, benefiting from an institutional incentive-intensive, which pushes agents to appropriate more or less a repository of reporting the social and environmental responsibility, do not improve their performance extra financial when the degree of political will of leaders decreases. The principle of voluntarism non-financial reporting is operating in an institutional incentive-intensive and low degree of voluntarism. Hence the relativity of Tetranormalization.

Keywords: Responsabilité sociétale des organisations; performance soutenable; reporting; volontarisme; incitation; tétranormalisation (search for similar items in EconPapers)
Date: 2012-04-04
Note: View the original document on HAL open archive server: https://hal.science/hal-01372305v1
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Published in 12e rencontres sur la prospective des métiers: "Prospective du Management, Management de la Prospective", Groupe Thématique Prospective des Métiers de l’AGRH (Association Francophone de Gestion des Ressources Humaines)-ESSEC-Défense, Apr 2012, Paris-Défense, France

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