Evaluation de la performance non financière des entreprises : apport des méthodes multicritère d’aide à la décision

With the strengthening of corporate social responsibility, performance evaluation within companies needs to be revised. In this context, our research aims to validate the interest of the Multicriteria Decision Analysis methodologies (MCDA). We propose a method called EPISSURE which allows non financial performance evaluation thanks to synthesis indicators, which are built in a four hierarchical levels and computed with MCDA tools. These indicators are implemented thanks a formalized process called “framed dialog”. The purpose of this “framed dialog” is to build a common vision about performance evaluation for all the shareholders. In order to validate EPISSURE, we conducted eight fields’ studies about environmental and sponsorship performance evaluation. EPISSURE is still working on four of these eight studies. Even if several limits have been pointed up, feedbacks seem to validate that EPISSURE could be considered as an added value in order to evaluate non financial performance.