Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards
The aim of this paper is to carry out a study on the limits of the concept of Corporate Social Performance (CSP) and its instrumentation in the form of the Balanced Scorecard (BSC) and the Sustainability Balanced Scorecard (SBSC), faced with the paradoxes of sustainable development induced by the existence of different expectations and from various stakeholders. Our purpose is to exceed the neo-institutional decoupling thesis by proposing an approach based on the recognition and management of paradoxes. With this in mind, we explore the opportunities offered by the concept of interactive control (Simons, 1995) and we propose an alternative to the Balanced Scorecard by substituting the concept of a "Paradoxical Scorecard."
|Date of creation:||Aug 2013|
|Date of revision:|
|Publication status:||Published - Presented, American Accounting Association's Annual Meeting, 2013, United States|
|Note:||View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00880452|
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- Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
- Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
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