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L'intégration du développement durable dans le pilotage stratégique de l'entreprise : enjeux et perspectives des « Sustainability Balanced Scorecards »

Author

Listed:
  • Gérald Naro

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Florence Noguera

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

This paper analyses the conditions for integrating Corporate Social Responsibility issues and sustainable development in the steering system of companies, in particular through strategic dashboards such as « Sustainability Balanced Scorecards » (SBSC). It demonstrates that the design of information systems stems from the kind of strategy chosen by companies in the field of CRS. Therefore, it is necessary to go beyond the ambiguous external reporting system and to elaborate internal management information systems.

Suggested Citation

  • Gérald Naro & Florence Noguera, 2008. "L'intégration du développement durable dans le pilotage stratégique de l'entreprise : enjeux et perspectives des « Sustainability Balanced Scorecards »," Post-Print hal-01829941, HAL.
    • Handle: RePEc:hal:journl:hal-01829941
    DOI: 10.3917/ror.031.0024
    as

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    Cited by:

    1. Denis Travaillé & Gérald Naro & Jérôme Chabanne-Rive & Jocelyne Dupouy, 2018. "Le pilotage de la RSO dans les écoles de management," Post-Print hal-02159644, HAL.
    2. BELLEC-GAUCHE, Agnes & CHIFFOLEAU, Yuna, 2015. "Construction des stratégies et des performances dans les circuits courts alimentaires : entre encastrement relationnel et gestionnaire," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 96(4), November.

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