The Role of Management Control in the Operationalization of Corporate Social Responsibility

Fana Rasolofo-Distler ()
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Fana Rasolofo-Distler: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This article contributes to the currently underdeveloped reflection on the operationalization of Corporate Social Responsibility (CSR) and its integration into corporate performance management systems. It mobilizes the Actor-Network Theory as an analysis framework. Through the study of two management situations in French companies in the real estate sector, it highlights the role of management control as translator for stakeholders of sustainable development recommendations. The change management necessitated by sustainable development requires efforts entailing long term planning, but also permanent strategy adjustment, as knowledge is gradually capitalized. The results of the two cases studied show that in CSR, the role of management control cannot be limited to the deployment of the strategic directions of the company. It contributes to the formulation of organizational strategy by managing innovation required for sustainable development, through the coordination of stakeholders contributing to the realization of this innovation, and through the new knowledge generated by innovation.

Date: 2019
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Citations: View citations in EconPapers (1)

Published in Projectics / Proyéctica / Projectique, 2019, 1 (22), pp.47-64. ⟨10.3917/proj.022.0047⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02537691

DOI: 10.3917/proj.022.0047

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