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Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)

Author

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  • Françoise Quairel

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic, social and environmental objectives. This paper aims at analyzing both tools and control processes implemented in the pro-active companies to evaluate CSR performance. We draw on the neo institutionalist theory and R.Simons approach of the "Levers of Control" to analyze their implementation within the companies. The cases we studied led to the hypothesis of a pro-active dissociation between the fields of performance measurement; a decoupled management control system works better to manage a balanced and global performance. "Global performance" tools and control processes can only be used in a decoupled way. Any attempt to integrate these processes of control only focuses on financial performance.

Suggested Citation

  • Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00150873, HAL.
    • Handle: RePEc:hal:journl:halshs-00150873
    as

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    Cited by:

    1. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.

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