LES MECANISMES DE CONTROLE DE LA PERFORMANCE GLOBALE : LE CAS DES INDICATEURS NON FINANCIERS DE LA RSE

摘要

This research focuses on organizational practices of the Corporate Social Responsibility (CSR). A particular interest is given to study the implementation of CSR measures. Our theoretical and empirical investigations show that companies more and more set up specific measures to assess and manage an extended organizational performance. This implementation is due to several determinants, but it is especially explained by the companies' need of legitimacy and institutionalization. However, the implementation of CSR measures still presents several difficulties, in particular, in defining fixed objectives dealing with the CSR dimensions. Moreover, the lack of motivation and personal implication complicates a real development in the use of CSR measures. This research finally highlights that the internal use of CSR measures presents the characteristics of a social control.