Strategic alignment of corporate social responsibility: The design of a Sustainability Balanced Scorecard in a “société à mission”

Chehimi, Melinda

Strategic alignment of corporate social responsibility: The design of a Sustainability Balanced Scorecard in a “société à mission” - 2024.


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This paper focuses on the Sustainability Balanced Scorecard (SBSC), which includes sustainability and corporate social responsibility (CSR) issues in its performance model. Based on a single case study from intervention research carried out within a société à mission (SAM), the study focuses on the collective design of an SBSC strategy map. Beyond the specific case of a SAM, our observations support the idea that the SBSC can indeed be a relevant tool for the strategic alignment of CSR, but on condition of an interactive approach (Simons 1995) within the framework of an open strategy (Whittington 1996).

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