Investissements immatériels et politiques de formation: Outils de gestion « responsable » et attentes des parties prenantes

Pascale Touratier (), Jimmy Feige, Jean-Paul Mereaux () and Ababacar Mbengue
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Pascale Touratier: IUT de Troyes - URCA - Université de Reims Champagne-Ardenne
Jimmy Feige: IUT de Troyes - URCA - Université de Reims Champagne-Ardenne
Jean-Paul Mereaux: URCA - Université de Reims Champagne-Ardenne
Ababacar Mbengue: URCA - Université de Reims Champagne-Ardenne

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Abstract: Today, it's crucial to achieve long-term intangible investments considering their effects on economic growth. Management of the human capital contributes to increasing economic growth and the development of enterprises; it enables the improvement of social policies and the prosperity of companies. In this perspective, the accounting evaluation model of human capital advanced by Méreaux and al. (2012) can be considered as a « CSR » management tool that could enable reconciliation of stakeholders, and improve employment and economic growth.

Keywords: Stakeholders; long term investment; CSR; human capital; training.; Parties prenantes; investissement de long terme; RSE; capital humain; politique de formation. (search for similar items in EconPapers)
Date: 2017
Note: View the original document on HAL open archive server: https://hal.science/hal-01867808
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Published in Management & sciences sociales, 2017, Les parties prenantes : quelle reconnaissance ?, 19, pp.52-64

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