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L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion

Author

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  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

  • Stephen Gates

    (Audencia Recherche - Audencia Business School)

Abstract

The research shows that performance measures about corporate social responsibility are not integrated significantly into strategic performance measurement systems. Nevertheless, corporate social responsibility performance measures tend to become more developed in companies that are larger, are listed on a public stock exchange and in industrial firms. Key words: corporate social responsibility, performance measurement systems, management control.

Suggested Citation

  • Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
    • Handle: RePEc:hal:journl:hal-00771145
    DOI: 10.3917/mav.033.0223
    Note: View the original document on HAL open archive server: https://hal.science/hal-00771145
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    References listed on IDEAS

    as
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