Article: Mesure et pilotage de la performance de la RSE par un système de contrôle différencié : Le cas du Balanced Scorecard

Morad MOUSLI       

Enseignant-chercheur
France Business School - Campus Clermont

Abstract

Our research is focused on the integration of the measuring and steering devices related to the strategic orientations of the RSE as a differential sub system in management control. It is based on a longitudinal methodology and a case study of a company that has opted for a Balanced Scorecar (BSC). The results show that new management system is functioning and is complementary with the budgetary device in terms of measures and reporting. However, the overall performance management is still related to financial short term actions, particularly when the economic pressure is high.