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Le Controle De Gestion Entre Responsabilite Globale Et Performance Economique. Le Cas D'Une Entreprise Sociale Pour L'Habitat

Author

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  • François Meyssonnier

    (Grefige-Ceremo - Institut d'Administration des Entreprises (IAE) - Metz)

  • Fana Rasolofo-Distler

    (Grefige-Ceremo - Institut d'Administration des Entreprises (IAE) - Metz)

Abstract

Le contrôle de gestion est au coeur de la relation entre responsabilité globale et performance économique des entreprises. Le cas d'une Entreprise Sociale pour l'Habitat est présenté. Son système de pilotage est décrit et on constate que les outils et les indicateurs de gestion (financiers et/ou sociétaux) y sont utilisés de façon relativement intégrée et cohérente mais avec une finalité qui reste principalement économique. Il apparaît que les outils et les indicateurs RSE (Responsabilité Sociale de l'Entreprise) ont souvent une double nature et participent également à la performance financière. Cet exemple, atypique mais particulièrement révélateur, montre que le découplage, prôné par certains, entre les instruments de gestion à vocation financière et ceux à vocation sociétale n'est pas inévitable.

Suggested Citation

  • François Meyssonnier & Fana Rasolofo-Distler, 2007. "Le Controle De Gestion Entre Responsabilite Globale Et Performance Economique. Le Cas D'Une Entreprise Sociale Pour L'Habitat," Post-Print halshs-00534770, HAL.
    • Handle: RePEc:hal:journl:halshs-00534770
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534770
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    1. Frank Figge & Tobias Hahn & Stefan Schaltegger & Marcus Wagner, 2002. "The Sustainability Balanced Scorecard – linking sustainability management to business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 269-284, September.
    2. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
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    1. Martínez Fernández Valentin A. & Óscar Juanatey Boga & Maria José da Silva Faria, 2014. "Impacto da responsabilidade social sob a óptica empresarial do norte litoral de Portugal," Contaduría y Administración, Accounting and Management, vol. 59(3), pages 89-135, julio-sep.

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