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,...

Social responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the...

This paper aims at understanding whether firms should engage in CSR communications towards consumers, or let independent third parties do so. A generalisable sample of 275 adults participated in an experiment, manipulating third-parties credible information (positive information, negative, or...

Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by...

The world of business management, especially in North America, is becoming increasingly interested in emotions. During the last ten years, this movement has largely turned around the notion of emotional intelligence. The purpose of this article is to relocate this question in context and to show...

This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased he level of information overload due to the proliferation of data....

Cet article s'intéresse au phénomène actuel d'instrumentalisation des valeurs fondamentales de l'entreprise comme force d'homogénéisation. Ce besoin semble répondre à la nécessité de construire une identité sociale et exprime la volonté de l'entreprise de réaffirmer l'importance de...