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Mesurer les performances extra-financières : le véritable défi de l'ISR

Author

Listed:
  • Aurélien Petit

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

  • Gunther Capelle-Blancard

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Mesurer les performances extra-financières des entreprises est un exercice notoirement difficile. La première difficulté tient à la nature éminemment qualitative des critères de responsabilité sociale. La seconde est liée à leur caractère multidimensionnel. Cet aspect est largement ignoré, alors qu'il pose de redoutables problèmes, à la fois théorique et pratique. Les chercheurs, comme les praticiens, ont en effet souvent recours à des indicateurs de performance composites, résultant de l'agrégation de plusieurs critères hétérogènes. Dans cet article, nous rappelons les hypothèses (contestables) de fongibilité et de commensurabilité sous-jacentes à ces approches. Nous montrons également que celles-ci tendent, en pratique, à niveler la mesure des performances extra-financières.

Suggested Citation

  • Aurélien Petit & Gunther Capelle-Blancard, 2013. "Mesurer les performances extra-financières : le véritable défi de l'ISR," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00969203, HAL.
    • Handle: RePEc:hal:cesptp:hal-00969203
    as

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