Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)

Françoise Quairel ()
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Françoise Quairel: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic, social and environmental objectives. This paper aims at analyzing both tools and control processes implemented in the pro-active companies to evaluate CSR performance. We draw on the neo institutionalist theory and R.Simons approach of the "Levers of Control" to analyze their implementation within the companies. The cases we studied led to the hypothesis of a pro-active dissociation between the fields of performance measurement; a decoupled management control system works better to manage a balanced and global performance. "Global performance" tools and control processes can only be used in a decoupled way. Any attempt to integrate these processes of control only focuses on financial performance.

Keywords: Global performance; Management control system; Corporate social Responsibility (CSR); Non financial performance; Sustainable development; Performance globale; Contrôle; Théorie néo-institutionnelle; Responsabilité Sociétale des Entreprises (RSE); Performance non- financière; Développement durable.; Développement durable (search for similar items in EconPapers)
Date: 2006
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Published in 2006, Tunis, Tunisie. pp.22

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00150873

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