MEASUREMENT AND CONTROL PERFORMANCE OF CSR THROUGH A SYSTEM DIFFERENTIATED CONTROL: THE CASE OF BALANCED SCORECARD

Abstract

Our research is focused on the integration of the measuring and steering devices related to the
strategic orientations of the RSE as a differential sub system in management control. It is based on a
longitudinal methodology and a case study of a company that has opted for a Balanced Scorecar
(BSC). The results show that new management system is functioning and is complementary with the
budgetary device in terms of measures and reporting. However, the overall performance
management is still related to financial short term actions, particularly when the economic pressure
is high.