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Les impacts de la RSE sur les systèmes de contrôle

Author

Listed:
  • Essid Moez

    (ISG - Institut Supérieur de Gestion - Institut Supérieur de Gestion)

  • Nicolas Berland

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

Abstract

This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased the level of information overload due to the proliferation of data. The paper analyses the consequences on management control systems (MCS) of this information overload. It makes four proposals related to 1/the inadequacy of CSR management control system as an interactive system, 2/ the substitutability of the diagnostic control to interactive control to face the information overload, 3/ the specialisation of measures on each organisational level to implement interactivity and 4/ the focus for interactive discussion on information commonly used by different organisational levels.

Suggested Citation

  • Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    • Handle: RePEc:hal:journl:halshs-00637633
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00637633
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    References listed on IDEAS

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    Cited by:

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    2. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control [Les configurations de contrôle interactif dans le domaine environnemental]," Post-Print halshs-01178070, HAL.
    3. 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.
    4. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste d’un système de contrôle de la RSE dans une multinationale française," Post-Print hal-03278759, HAL.
    5. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste du système de gestion de la RSE dans une multinationale française," Post-Print hal-03361406, HAL.
    6. Sophie Giordano-Spring & Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2012. "Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative," Post-Print hal-00690971, HAL.
    7. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
    8. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    9. Denis Travaillé & Gérald Naro, 2013. "Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards," Post-Print halshs-00880452, HAL.
    10. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
    11. 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.
    12. Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.
    13. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.

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