Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards

Denis Travaillé () and Gérald Naro ()
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Denis Travaillé: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Gérald Naro: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: The aim of this paper is to carry out a study on the limits of the concept of Corporate Social Performance (CSP) and its instrumentation in the form of the Balanced Scorecard (BSC) and the Sustainability Balanced Scorecard (SBSC), faced with the paradoxes of sustainable development induced by the existence of different expectations and from various stakeholders. Our purpose is to exceed the neo-institutional decoupling thesis by proposing an approach based on the recognition and management of paradoxes. With this in mind, we explore the opportunities offered by the concept of interactive control (Simons, 1995) and we propose an alternative to the Balanced Scorecard by substituting the concept of a "Paradoxical Scorecard."

Keywords: Sustainability; Decoupling; Sustainability Balanced Scorecard; Paradoxical Scorecard (search for similar items in EconPapers)
Date: 2013-08-03
New Economics Papers: this item is included in nep-hme
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00880452v1
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Published in American Accounting Association's Annual Meeting, Aug 2013, United States. pp.1-25

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