L'intégration du développement durable dans le pilotage stratégique de l'entreprise: enjeux et perspectives des « Sustainability Balanced Scorecards »

Gérald Naro () and Florence Noguera ()
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Gérald Naro: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Florence Noguera: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations

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Abstract: This paper analyses the conditions for integrating Corporate Social Responsibility issues and sustainable development in the steering system of companies, in particular through strategic dashboards such as « Sustainability Balanced Scorecards » (SBSC). It demonstrates that the design of information systems stems from the kind of strategy chosen by companies in the field of CRS. Therefore, it is necessary to go beyond the ambiguous external reporting system and to elaborate internal management information systems.

Keywords: « Sustainability Balanced Scorecards »; socio economic approach to management; CSR; sustainable development; strategic steering dashboard; responsabilité sociale d’entreprise; développement durable; tableau de bord stratégique; «Sustainability Balanced Scorecards»; approche socio-économique (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (2)

Published in Revue de l'Organisation Responsable, 2008, 3 (1), ⟨10.3917/ror.031.0024⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01829941

DOI: 10.3917/ror.031.0024

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