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...

Ouvrage portant sur la possibilité et la légitimité de l'élaboration d'une conception mondiale de la responsabilité sociétale des organisations. Analyse les enjeux de la normalisation de la responsabilité sociétale via la norme ISO 26 000.

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...

GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find...

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...

La " responsabilité sociale " de l'entreprise, poudre aux yeux ou révolution managériale ? Pour les auteurs de ce livre, al réponse reste à construire et ils donnent ici les clés. L'entreprise est un acteur majeur de la société et son management dépend des valeurs acceptables par son...

The aim of this paper is to identify and characterise the « sustainability development” (SD) reporting (or social and environmental reporting) in mobilising an analysis framework inspired by accounting and financial reporting. This leads to place the SD reporting between accountability, which...

Présentation synthétique du concept et du mouvement de "responsabilité sociale d'entreprise" (RSE) qui ont émergé en Europe il y a quelques années. L'ouvrage analyse les idées, les discours et les pratiques qui se sont développés au sein des entreprises et dans leur environnement. Il...

This paper is designed to present the stakes and limits of integrating social and environmental issues in large projects management. The Social Impact Assessment is described as a process which aim to study and anticipate social, economic, and cultural large projects consequences on people well...