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Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards

  • Denis Travaillé


    (Centre de Recherche Magellan - Université Jean Moulin - Lyon III - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Gérald Naro

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - Université Paul Valéry - Montpellier III - UM2 - Université Montpellier 2 - Sciences et Techniques - UM1 - Université Montpellier 1)

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    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."

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    Paper provided by HAL in its series Post-Print with number halshs-00880452.

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    Date of creation: 03 Aug 2013
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    Publication status: Published in American Accounting Association's Annual Meeting, Aug 2013, United States. pp.1-25, 2013
    Handle: RePEc:hal:journl:halshs-00880452
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    1. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    2. 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.
    3. Angèle Dohou-Renaud & Nicolas Berland, 2007. "Mesure De La Performance Globale Des Entreprises," Post-Print halshs-00544875, HAL.
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