The cleaning up costs after closure of chemical or nuclear plants are large. They have to be taken into account in the production costs and in the pricing of the corporate, owner of such plants. Moreover, it is necessary to create a reserve account to cover these future large and long term...

The concept of global performance is used in managerial literature in order to assess companies' implementation of sustainable development. It refers to an holistic conception of performance. In this this paper we intend to confront the theoretical representation of a balanced integration of...

Abstract: Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change...

Society’s requirements concerning corporate social responsibility focus on the transparency and harmlessness of corporate activities: a factory or a quarry must be invisible, odorless, and noiseless. Firms must show that they respect these requirements in order to gain legitimacy. They must...

The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic,...

Sustainable development requires a mix of policies that can simultaneously address social, economic and environmental objectives. While the preceding chapters of this book have focused on agricultural, environmental and socio-economic aspects and related policies, this chapter looks at the...

Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility...

In Europe, the concepts of corporate social responsibility (CSR) and sustainable development (SD) are closely linked. Yet this approach to CSR has only taken shape in the last ten years and it is not shared by everyone. The objective of this article is to present the different stages of the CSR...