Intégrer la RSE au processus de contrôle : association ou dissociation stratégique, couplage ou découplage instrumental ? Étude de deux cas Français (notice n° 1027200)
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| fixed length control field | 03228cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125171513.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mousli, Morad |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Intégrer la RSE au processus de contrôle : association ou dissociation stratégique, couplage ou découplage instrumental ? Étude de deux cas Français |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 31 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La recherche s’intéresse à la façon d’intégrer un dispositif de contrôle de la RSE comme système de mesure de la performance non financière (SMPNF) en complément ou en remplacement des budgets. Puisque la littérature a observé, d’une part, la difficile association des SMPNF et des budgets et, d’autre part, la nécessité de disposer d’un système ad hoc de pilotage des orientations stratégiques de RSE afin d’en crédibiliser le discours, nous avons interrogé le contrôle de gestion sous ces deux angles de recherche dans le but d’en comprendre les hypothétiques conditions de succès. Elle a pris la forme d’études de cas longitudinales réalisées sur une période de 6 ans dans deux entreprises ayant développé des tableaux de bord comme SMPNF de la RSE respectivement de façon couplée et découplée. Les résultats montrent que, dans les deux cas, les dispositifs s’imposent lentement en contribuant à la mise en œuvre des orientations stratégiques de RSE au niveau opérationnel mais que la prévalence des objectifs économiques semble constituer un frein à leur efficacité. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Integrating CSR in the controlling process: strategic association vs strategic dissociation? Combination vs dissociation of tools? Two French case studiesThis study is focusing on the way to integrate Corporate Social Responsibility (CRS) control device as a system of measuring non financial performance (SMNFP), besides traditional tools such as budgets. These last years, several studies have underlined, on the one hand the difficulty to put together SMNFP and budgets and on the other hand the necessity to dispose of an ad hoc system of piloting strategic orientations of CSR in order to make the speech more reliable. We analyzed management control under these two points of view with the objective to understand the hypothetical conditions of success. It took the form of longitudinal case studies made within 4 years in two companies that have developed dashboards such as SMNFP and CSR in a global and specific ways. The results show that, in both cases, the devices contribution is in favor of the implementation of CSR strategic orientations in an operating level, however the prevalence of economic goals seems to be an obstacle to their efficacity. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | processus de contrôle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SMPNF |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance globale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SMNFP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control process |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l’organisation responsable | 10 | 1 | 2015-06-25 | p. 51-65 | 1951-0187 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-organisation-responsable-2015-1-page-51?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-organisation-responsable-2015-1-page-51?lang=fr&redirect-ssocas=7080</a> |
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