IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01372305.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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-01372305
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01372305/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kutuk, Yasin, 2022. "Inequality convergence: A world-systems theory approach," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 150-165.
    2. Gerring, John & Thacker, Strom C. & Lu, Yuan & Huang, Wei, 2015. "Does Diversity Impair Human Development? A Multi-Level Test of the Diversity Debit Hypothesis," World Development, Elsevier, vol. 66(C), pages 166-188.
    3. Shinice Jackson & Derek Yu, 2023. "Re-examining the Multidimensional Poverty Index of South Africa," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 166(1), pages 1-25, February.
    4. Nancy Birdsall, 2008. "Income Distribution: Effects on Growth and Development," Chapters, in: Amitava Krishna Dutt & Jaime Ros (ed.), International Handbook of Development Economics, Volumes 1 & 2, volume 0, chapter 48, Edward Elgar Publishing.
    5. Berg, Andrew & Ostry, Jonathan D. & Zettelmeyer, Jeromin, 2012. "What makes growth sustained?," Journal of Development Economics, Elsevier, vol. 98(2), pages 149-166.
    6. Rabia Naguib & Joseph Smucker, 2009. "When Economic Growth Rhymes with Social Development: The Malaysia Experience," Journal of Business Ethics, Springer, vol. 89(2), pages 99-113, November.
    7. Thomas Farole & Andres Rodriguez-Pose & Michael Storper, 2007. "Social capital, rules, and institutions: A cross-country investigation," SciencePo Working papers Main hal-03461998, HAL.
    8. Dimitrova-Grajzl Valentina & Grajzl Peter & Guse A. Joseph & Smith J. Taylor, 2016. "Racial Group Affinity and Religious Giving: Evidence from Congregation-Level Panel Data," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 16(2), pages 689-725, April.
    9. Bienvenido Ortega & Antonio Casquero & Jesús Sanjuán, 2016. "Corruption and Convergence in Human Development: Evidence from 69 Countries During 1990–2012," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 127(2), pages 691-719, June.
    10. Andréasson, Hannes & Elert, Niklas & Karlson, Nils, 2013. "Does Social Cohesion Really Promote Reforms?," Ratio Working Papers 211, The Ratio Institute.
    11. Parhi, Mamata & Diebolt, Claude & Mishra, Tapas & Gupta, Prashant, 2013. "Convergence dynamics of output: Do stochastic shocks and social polarization matter?," Economic Modelling, Elsevier, vol. 30(C), pages 42-51.
    12. Nikolova, Milena, 2016. "Minding the happiness gap: Political institutions and perceived quality of life in transition," European Journal of Political Economy, Elsevier, vol. 45(S), pages 129-148.
    13. Garofalo, Maria Rosaria, 2011. "Il volontariato può sostenere lo sviluppo? Riflessioni metodologiche per la costruzione di un frame work teorico [Can the voluntary sector sustain the development path of an economy? Suggestions fo," MPRA Paper 40008, University Library of Munich, Germany.
    14. Francesco Burchi & Armin von Schiller & Christoph Strupat, 2020. "Social protection and revenue collection: How they can jointly contribute to strengthening social cohesion," International Social Security Review, John Wiley & Sons, vol. 73(3), pages 13-32, July.
    15. Emenalo, Chukwunonye O. & Gagliardi, Francesca, 2020. "Is current institutional quality linked to legal origins and disease endowments? Evidence from Africa," Research in International Business and Finance, Elsevier, vol. 52(C).
    16. Nathan Nunn, 2008. "The Long-term Effects of Africa's Slave Trades," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 123(1), pages 139-176.
    17. Casey, Gregory P. & Owen, Ann L., 2014. "Inequality and Fractionalization," World Development, Elsevier, vol. 56(C), pages 32-50.
    18. Joshua C. Hall, 2016. "Institutional convergence: exit or voice?," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 40(4), pages 829-840, October.
    19. José Antonio Alonso & Carlos Garcimartín, 2013. "The Determinants Of Institutional Quality. More On The Debate," Journal of International Development, John Wiley & Sons, Ltd., vol. 25(2), pages 206-226, March.
    20. John Knight, 2015. "The Principal-Agent Problem, Economic Growth, Subjective Wellbeing and Social Instability: China’s Effective but Flawed Governance," Economics Series Working Papers 758, University of Oxford, Department of Economics.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01372305. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.