RSE, systèmes de contrôle et pilotage de la performance globale

Nicolas Berland () and Moez Essid
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Moez Essid: PESOR - UP11 - Université Paris-Sud - Paris 11

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Abstract: Despite the recent development in the CSR field, very few researches have investigated the sustainability management control systems. This paper focuses on this organisational practice through a sustainability control system set up by an energy sector's company. Based on Simons' theoretical framework, this paper also analyzed the different uses of this system. This analysis allows us to conclude in a sliding use of the system from an interactive use, - which has been aimed initially by the top management level-, to a diagnostic use, -observed later at the operational units' level-.

Keywords: Sustainability management control systems; CSR; interactive/diagnostic control.; Systèmes de contrôle; RSE; performance globale; contrôle interactif/diagnostic. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460538v1
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Citations: View citations in EconPapers (1)

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460538

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