CARTOGRAPHIE STRATÉGIQUE DES ACTIONS DE DÉVELOPPEMENT DURABLE: LE CAS DE PME FRANÇAISES

Stéphane Trebucq
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Stéphane Trebucq: ERCCI - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Based on the strategy mapping methodology developed by Kaplan and Norton, this research draws a synthesis of the indicators of sustainable development proposed by the Global Reporting Initiative ( GRI). Without any French SMEs applying the GRI standard, our empirical study retains the case of companies which have opted for the United Nations Global Compact. In order to cover all the strategic objectives, thirty main GRI indicators are identified. The quality of the managerial tool obtained is tested by two manners, firstly by comparing it to the propositions of the French Accounting Academy, and secondly by testing it with five case studies of SMEs. The difficulties in order to obtain a scorecard balanced for all stakeholders and dealing with sector specificity are hence revealed. Several paths of progress for the sustainability reports of SMEs are finally identified.

Keywords: Sustainable development; Global Compact; Strategy Mapping; Small and Medium Enterprises; Développement durable; Global Reporting Initiative; Pacte Mondial; Cartographie stratégique; PME (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-00460640
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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