ÉVALUATION DE LA PERFORMANCE GLOBALE: À PROPOS DE DEUX CAS FRANÇAIS

Morad Mousli
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Morad Mousli: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: This study is focusing on the way to integrate Corporate Social Responsibility (CRS) control device as a system of measuring non financial performance (SMNFP), besides traditional tools such as budgets. These last years, several studies have underlined, on the one hand the difficulty to put together SMNFP and budgets and on the other hand the necessity to dispose of an ad hoc system of piloting strategic orientations of CSR in order to make the speech more reliable. We analyzed management control under these two points of view with the objective to understand the hypothetical conditions of success. It took the form of longitudinal case studies made within 4 years in two companies that have developed dashboards such as SMNFP and CSR in a global and specific ways. The results show that, in both cases, the devices contribution is in favor of the implementation of CSR strategic orientations in an operating level, however the prevalence of economic goals seems to be an obstacle to their efficacity.

Keywords: Key-words: Management control; financial performance; CSR performance; CSR; SMNFP; Contrôle de gestion; performance financière; performance globale; RSE; SMPNF (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899582v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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