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Construire une instrumentation de la RSE : une délicate quête de sens

Abstract : Abstract : This communication focuses on the creation process of a management control system to assess the economic, environmental and social performance of a public organization. Starting from an action-research led in a French government during a period of one year, this research explores the human issues of the CSR instrumentation. The results indicate the importance of the dialectic actors / tool during the creation process: the actors' representations influence the management control system and these representations are influenced by the form of the management device. However, beyond theses differing views, it appears that the difficulties of creating this instrumentation are directly related to distinctive ways of apprehending the CSR concept.
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https://halshs.archives-ouvertes.fr/halshs-00479813
Contributor : Benjamin Dreveton Connect in order to contact the contributor
Submitted on : Sunday, May 2, 2010 - 9:33:43 PM
Last modification on : Wednesday, October 20, 2021 - 3:22:16 AM

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Benjamin Dreveton. Construire une instrumentation de la RSE : une délicate quête de sens. Management & Avenir, INSEEC/Management Prospective Ed. 2009, pp.190-206. ⟨10.3917/mav.029.0327⟩. ⟨halshs-00479813⟩

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