The emergence of the concept of ’sustainable development’leads companies to redefine the notion of performance and to implement practices to manage it.An exploratory research, undertaken in five multinational companies, highlights changes in their management systems and shows that companies...

The goal of this presentation is to analyse the concept of “Triple Bottom Line” (TBL), from a critical perspective, and to give an alternative with another concept based on another theory: the “Triple Depreciation Line” (TDL). Indeed, since “Cannibals With Forks” (Elkington, J. 1997....

Cette communication étudie "l'accountability" face aux problématiques RSE. En effet, la société demande aux entreprises d'agir en faveur des grands problèmes sociétaux. Cependant, les entreprises rencontrent des difficultés pour satisfaire à la fois, les demandes sociétales et...