Pilotage d'entreprise et RSE. Appréciation d'indicateurs pour le manager de PME (notice n° 977201)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02394cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125123636.0 |
| 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 | Callot, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Pilotage d'entreprise et RSE. Appréciation d'indicateurs pour le manager de PME |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Elaborer un indicateur de développement durable dévolu aux entreprises n’est pas simple. Il apparaît difficile de trouver un consensus précis sur la pertinence de tel ou tel indicateur. L’aspect tridimensionnel de la Responsabilité Sociétale des Entreprises et des Organisations (RSE et RSO) ajoute à la difficulté pour réunir toutes les données intervenant dans l’indicateur composite final (économique, sociétal, environnemental). L’article s’appuie sur les travaux de Boutaud (2002) et suggère un indicateur respectant les principes de la GRI. Il s’adosse à l’idée de comparer les performances économique et sociétale des entreprises au moyen d’une notation économique et d’une évaluation de la performance sociétale par le SD 21000 (AFNOR, 2006), avec l’indicateur environnemental représenté par le Bilan Carbone®. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Developing a Sustainable Development indicator for companies is not a simple task. It seems to be difficult to reach a consensus on the relevance of a given indicator. The three-dimensional aspect of Corporate Social Responsibility and Organizational Social Responsibility (CSR and OSR) adds to the difficulty in gathering all the data relating to the final composite indicator (economic, social, environmental). The article is based on the work of Boutaud (2002) and recommends an indicator that respects the GRI principles. It compares a company’s economic and social performance, by means of an economic scoring and a CSR performance assessment using the SD 21000 guide (AFNOR, 2006) with the environmental indicator represented by the carbon footprint. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | développement durable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicateurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | hôtellerie-restauration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainable development |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | hospitality sector |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indicators |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 195 - 196 | 3 | 2014-05-01 | p. 33-55 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-3-page-33?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-3-page-33?lang=fr&redirect-ssocas=7080</a> |
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