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RSE et critère de gestion. Quel critère de gestion pour la firme socialement responsable ?

Author

Listed:
  • Bernard Billaudot

    (LEPII - Laboratoire d'Economie de la Production et de l'Intégration Internationale - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Jean-Claude Dupuis

Abstract

The creation of wealth by a company is often equated with the creation of shareholder wealth, which can be measured in terms of Economic Value Added (EVA). Some analysts nevertheless prefer to replace the latter by stakeholder value, which is established by calculating the wealth created by the cooperation between the company's stakeholders. Those involved in this type of approach find it difficult to propose an analytical tool which allows measurements to be made. The aim of this article is to present a different view of stakeholder value which can answer this need. This new viewpoint stems from the decision to replace the theory describing the company as being at the centre of a network of contracts between its stakeholders by a theory which is both historical and institutional. Instead of being considered as an item of unearned income and a target to maximize, stakeholder value is seen as a reflection of the overall productivity of a business and an analytical management indicator.

Suggested Citation

  • Bernard Billaudot & Jean-Claude Dupuis, 2008. "RSE et critère de gestion. Quel critère de gestion pour la firme socialement responsable ?," Post-Print halshs-00288622, HAL.
    • Handle: RePEc:hal:journl:halshs-00288622
    as

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