From discourse to the implementation of effective societal practices: managing a social responsibility strategy developed from sustainable development

The current focus on sustainable development is again raising interest in corporate social responsibility at a time when the emphasis on shareholder value is reaching an apogee. The aim here is to analyze the extent to which a corporate social responsibility strategy impacts the management control systems of multinational companies. After a review of the literature and an exploratory study, a conceptual framework was developed, leading us to the idea that social management control systems are directly linked to the ideals, discourses, and programs of sustainable development and corporate social responsibility. Two detailed multi-site case studies were then completed. These case studies revealed that developing social management control systems are in conflict with the still predominant financial control systems. Social management control systems integrate stakeholders into their routines, reinforce internal cohesion, and progressively create the accountable manager whose attention focuses on the long term. This outcome brings enrichment to corporate social responsibility theory by showing that it is managerial and that the corporation and its stakeholders are necessarily linked for the construction of a sustainable development project.