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Élaborer Des Criteres D'Évaluation De La Performance En Matiere De Responsabilité Sociale Des Entreprises : Le Cas De La Performance Économique

Author

Listed:
  • Floriane Bouyoud

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

Abstract

" Does-it pay to be green ? " est une question qui revient souvent chez les praticiens et les chercheurs (Orsato , 2009 ; Reinhardt , 2005 ; Lankoski , 2000 ; Lanoie et Ambec , 2007 ; King & Lenox , 2001). L'entreprise sera dite responsable si elle assure aussi sa survie-développement économique. À ce titre, nous rappelons que la définition donnée à la RSE est l'ensemble des obligations normatives ou morales qui détermine la stratégie de l'entreprise dans son environnement au regard de ses parties prenantes tout en assurant sa pérennité voire sa croissance économique afin de concilier dans le présent les performances économiques, sociales et environnementales sans nuire aux performances futures. Pour cela, elle dispose d'un moyen efficace pour elle, la réduction des coûts et des performances cachés. En améliorant sa gestion, c'est-à-dire en favorisant l'environnement et les conditions sociales, l'organisation peut augmenter sa capacité de financement voire d'autofinancement.

Suggested Citation

  • Floriane Bouyoud, 2011. "Élaborer Des Criteres D'Évaluation De La Performance En Matiere De Responsabilité Sociale Des Entreprises : Le Cas De La Performance Économique," Post-Print halshs-00760792, HAL.
    • Handle: RePEc:hal:journl:halshs-00760792
    as

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