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Evaluation de la performance non financière des entreprises : apport des méthodes multicritère d’aide à la décision

Editor

Listed:
  • Roy, Bernard

Author

Listed:
  • André, Stéphane

Abstract

With the strengthening of corporate social responsibility, performance evaluation within companies needs to be revised. In this context, our research aims to validate the interest of the Multicriteria Decision Analysis methodologies (MCDA). We propose a method called EPISSURE which allows non financial performance evaluation thanks to synthesis indicators, which are built in a four hierarchical levels and computed with MCDA tools. These indicators are implemented thanks a formalized process called “framed dialog”. The purpose of this “framed dialog” is to build a common vision about performance evaluation for all the shareholders. In order to validate EPISSURE, we conducted eight fields’ studies about environmental and sponsorship performance evaluation. EPISSURE is still working on four of these eight studies. Even if several limits have been pointed up, feedbacks seem to validate that EPISSURE could be considered as an added value in order to evaluate non financial performance.

Suggested Citation

  • André, Stéphane, 2009. "Evaluation de la performance non financière des entreprises : apport des méthodes multicritère d’aide à la décision," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/2580 edited by Roy, Bernard, April.
  • Handle: RePEc:dau:thesis:123456789/2580
    Note: dissertation
    as

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/2580/1/090419%20These%20S.ANDRE.pdf
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    More about this item

    Keywords

    Synthesis indicator; Décision multicritère; Système d'aide à la décision; Efficacité de l'organisation; Evaluation; Electre TRI; Concertation; Indicateur de synthèse; Dialogue between stakeholders;

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects

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