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Communication dans un congrès Année : 2013

Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards

Résumé

The aim of this paper is to carry out a study on the limits of the concept of Corporate Social Performance (CSP) and its instrumentation in the form of the Balanced Scorecard (BSC) and the Sustainability Balanced Scorecard (SBSC), faced with the paradoxes of sustainable development induced by the existence of different expectations and from various stakeholders. Our purpose is to exceed the neo-institutional decoupling thesis by proposing an approach based on the recognition and management of paradoxes. With this in mind, we explore the opportunities offered by the concept of interactive control (Simons, 1995) and we propose an alternative to the Balanced Scorecard by substituting the concept of a "Paradoxical Scorecard."
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Dates et versions

halshs-00880452, version 1 (06-11-2013)

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  • HAL Id : halshs-00880452 , version 1

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Denis Travaillé, Gérald Naro. Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards. American Accounting Association's Annual Meeting, Aug 2013, United States. pp.1-25. ⟨halshs-00880452⟩
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