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Evaluation du pilotage de la performance extra financière des organisations: Cas de la Responsabilité sociale et environnementale des entreprises françaises du CAC40

Author

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  • Emmanuel Okamba

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Extra financial performance of organizations depends on the degree of incentive intensity of the institutional framework and the degree of voluntarism leaders in the selection and application of non-financial reporting standards. French companies traded, benefiting from an institutional incentive-intensive, which pushes agents to appropriate more or less a repository of reporting the social and environmental responsibility, do not improve their performance extra financial when the degree of political will of leaders decreases. The principle of voluntarism non-financial reporting is operating in an institutional incentive-intensive and low degree of voluntarism. Hence the relativity of Tetranormalization.

Suggested Citation

  • Emmanuel Okamba, 2012. "Evaluation du pilotage de la performance extra financière des organisations: Cas de la Responsabilité sociale et environnementale des entreprises françaises du CAC40," Post-Print hal-01372305, HAL.
    • Handle: RePEc:hal:journl:hal-01372305
    Note: View the original document on HAL open archive server: https://hal.science/hal-01372305v1
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    References listed on IDEAS

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    1. William Easterly & Jozef Ritzen & Michael Woolcock, 2006. "Social Cohesion, Institutions, And Growth," Economics and Politics, Wiley Blackwell, vol. 18(2), pages 103-120, July.
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