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Mesure De La Performance Globale Des Entreprises

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  • Angèle Renaud

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Nicolas Berland

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

L'engagement des entreprises dans le développement durable consiste à conjuguer performance et responsabilité. La performance financière ne suffit plus à apprécier la performance d'une entreprise. Dès lors, les entreprises doivent mesurer leurs progrès à partir d'une performance plus globale incluant, en dehors de la dimension économique, des dimensions sociale et environnementale. A présent, comment mesurer cette performance globale ? Existe-il des outils de mesure globale de la performance ? Sinon comment approcher cette mesure ?

Suggested Citation

  • Angèle Renaud & Nicolas Berland, 2007. "Mesure De La Performance Globale Des Entreprises," Post-Print halshs-00544875, HAL.
    • Handle: RePEc:hal:journl:halshs-00544875
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544875
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    References listed on IDEAS

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    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
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    Cited by:

    1. Christophe Maurel & François Pantin, 2020. "Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale," Post-Print hal-02525165, HAL.
    2. Yaya Koloma & Zaka Ratsimalahelo, 2015. "Jeunes, accès au microcrédit et performance des microentreprises: une évidence au Mali," Working Papers hal-01377920, HAL.
    3. Melchior Salgado, 2014. "La performance des entreprises et des établissements publics," Post-Print halshs-02009835, HAL.
    4. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    5. José Ngidjima & Vincent Lagarde, 2015. "La stratégie d’entreprise responsable est-elle pertinente dans un pays peu développé et instable ? Approche par les performances des coopératives minières en RD Congo," Post-Print hal-01178340, HAL.
    6. Denis Travaillé & Gérald Naro, 2013. "Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards," Post-Print halshs-00880452, HAL.
    7. Marie-Josée SCOTTO & Dominique BONET FERNANDEZ & Hervé TIFFON, 2014. "Le rôle des évaluations externes dans le développement des politiques RSE en France : Quel crédit pour les Prix ?," Working Papers 2014-134, Department of Research, Ipag Business School.
    8. Mohamed Tahrouch & Tayeb OUAZZANI CHAHDI, 2023. "Management Control and Performance in the SME Context: A Literature Review [Contrôle de gestion et performance dans le contexte PME : revue de littérature]," Post-Print hal-04162636, HAL.
    9. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.
    10. Dumitrana Mihaela & Glavan Elena Mariana, 2013. "Costs And Profitability In Food Processing: Pastry Type Units," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 219-224, August.
    11. repec:dau:papers:123456789/4414 is not listed on IDEAS
    12. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    13. Bernard Simon & Amale Kharrouby & Thierry Levy-Tadjine, 2012. "L'éco-entrepreneuriat, un objet de gestion non identifié ?," Working Papers hal-00822234, HAL.
    14. Loredana CULTRERA & Guillaume VERMEYLEN, 2017. "Distortion between Economic and Financial Performance. Does the Human Capital Matter?," Expert Journal of Economics, Sprint Investify, vol. 5(2), pages 53-61.
    15. Andréas Maitre-Ferri, 2024. "The Impacts Of Deploying A Qualimetric Csr Approach On The Overall Performance Of A Set Of Social And Solidarity Economy Actors [Les Impacts Du Deploiement D'Une Demarche Rse Qualimetrique Sur La P," Post-Print hal-04687729, HAL.
    16. Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
    17. Melchior Salgado, 2013. "La performance : une dimension fondamentale pour l'évaluation des entreprises et des organisations," Working Papers hal-00842219, HAL.
    18. Carmen Mihaela Scorte & Larisa Loredana Dragolea, 2019. "Performance in the View of the Managers Working in the Hotel Industry - An Empirical Study Made on Entities from Romania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 171-178, December.
    19. Nicolas Berland & Moez Essid, 2009. "Rse, Systemes De Controle Et Pilotage De La Performance Globale," Post-Print halshs-00460538, HAL.
    20. Mael Sommer, 2016. "Systèmes de management collectifs et durabilité des petites entreprises : une approche fondée sur les paradoxes," Post-Print hal-02739868, HAL.

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