IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00548050.html
   My bibliography  Save this paper

Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)

Author

Listed:
  • Françoise Quairel

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

La performance globale représente la contribution de l'entreprise aux objectifs de développement durable. Elle s'inscrit dans le contrôle de la RSE. Elle suppose une multiplication des domaines de contrôle et un élargissement de leur périmètre. Elle implique, en théorie, l'intégration et l'équilibre entre les objectifs économiques, environnementaux et sociaux. Cet article analyse les dispositifs de contrôle de la performance globale et leur mise en œuvre au sein des entreprises pro-actives en matière de RSE. La grille de lecture de la théorie néo-institutionnelle et le modèle des "Leviers du Contrôle"de R. Simons ont servi de cadre théorique à l'analyse des processus de mise en œuvre. Les cas étudiés nous ont permis de poser l'hypothèse d'une "dissociation pro-active" de la performance. Le "découplage" des performances multidimensionnelles autorise une meilleure mise en œuvre des objectifs de développement durable. Les dispositifs de performance globale ne peuvent être mis en œuvre que de façon dissociée. Toute recherche d'intégration recentre les instruments vers la performance financière.

Suggested Citation

  • Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
    • Handle: RePEc:hal:journl:halshs-00548050
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548050
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00548050/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    2. Frank Figge & Tobias Hahn & Stefan Schaltegger & Marcus Wagner, 2002. "The Sustainability Balanced Scorecard – linking sustainability management to business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 269-284, September.
    3. Annick Bourguignon & Alan Jenkins, 2004. "Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 31-61, September.
    4. Samuel Sponem, 2004. "Contrôle budgétaire diagnostic ou interactif ? Proposition d'un instrument de mesure," Post-Print halshs-00170350, HAL.
    5. repec:dau:papers:123456789/2351 is not listed on IDEAS
    6. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    2. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.

    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. François Meyssonnier & Fana Rasolofo-Distler, 2007. "Le Controle De Gestion Entre Responsabilite Globale Et Performance Economique. Le Cas D'Une Entreprise Sociale Pour L'Habitat," Post-Print halshs-00534770, HAL.
    2. Rademaker, Claudia A., 2011. "Hinders for Eco-friendly Media Selection," SSE/EFI Working Paper Series in Business Administration 2011:7, Stockholm School of Economics, revised 16 Nov 2011.
    3. Mohamed Ali Khaldi, 2016. "Mesure opérationnelle de la valeur partenariale et sa répartition," Post-Print hal-01900615, HAL.
    4. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    5. Tony Simons, 2002. "Behavioral Integrity: The Perceived Alignment Between Managers' Words and Deeds as a Research Focus," Organization Science, INFORMS, vol. 13(1), pages 18-35, February.
    6. Jaroslava Hyršlová & Marie Kubáňková, 2009. "Sustainability Accounting as a Tool for Corporate Sustainability Performance Management [Účetnictví udržitelného rozvoje jako nástroj řízení výkonnosti podniku směrem k udržitelnému rozvoji]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 46-55.
    7. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    8. Wynder, Monte, 2010. "Chemico: Evaluating performance based on the Balanced Scorecard," Journal of Accounting Education, Elsevier, vol. 28(3), pages 221-236.
    9. Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 63-90, September.
    10. Hörisch, Jacob & Ortas, Eduardo & Schaltegger, Stefan & Álvarez, Igor, 2015. "Environmental effects of sustainability management tools: An empirical analysis of large companies," Ecological Economics, Elsevier, vol. 120(C), pages 241-249.
    11. Agrawal, Saurabh & Singh, Rajesh K. & Murtaza, Qasim, 2016. "Outsourcing decisions in reverse logistics: Sustainable balanced scorecard and graph theoretic approach," Resources, Conservation & Recycling, Elsevier, vol. 108(C), pages 41-53.
    12. Hong, Paul & Jagani, Sandeep & Kim, Jinhwan & Youn, Sun Hee, 2019. "Managing sustainability orientation: An empirical investigation of manufacturing firms," International Journal of Production Economics, Elsevier, vol. 211(C), pages 71-81.
    13. Yaffa Moskovich, 2020. "Business Sustainability Strategy in a Cooperative Kibbutz Industry," Sustainability, MDPI, vol. 12(21), pages 1-23, November.
    14. Marcus Wagner, 2007. "The Link between Environmental Innovation, Patents, and Environmental Management," DRUID Working Papers 07-14, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies.
    15. Jeremiah, Rupin, 2017. "DECISION EVALUATION OF INNOVATION OFFSHORING: Swedish R&D in India," SSE Working Paper Series in Business Administration 2017:3, Stockholm School of Economics, revised 07 Dec 2017.
    16. Satish Kumar & Riya Sureka & Weng Marc Lim & Sachin Kumar Mangla & Nisha Goyal, 2021. "What do we know about business strategy and environmental research? Insights from Business Strategy and the Environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3454-3469, December.
    17. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    18. Carolina Villamil & Sophie Hallstedt, 2021. "Sustainabilty integration in product portfolio for sustainable development: Findings from the industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 388-403, January.
    19. Stefan Schaltegger & Marcus Wagner, 2011. "Sustainable entrepreneurship and sustainability innovation: categories and interactions," Business Strategy and the Environment, Wiley Blackwell, vol. 20(4), pages 222-237, May.
    20. Yasanur Kayikci & Yigit Kazancoglu & Nazlican Gozacan‐Chase & Cisem Lafci, 2022. "Analyzing the drivers of smart sustainable circular supply chain for sustainable development goals through stakeholder theory," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3335-3353, November.

    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:halshs-00548050. 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.