INTEGRATING CSR TO THE PROCESS OF CONTROL: ASSOCIATION OR DISSOCIATION STRATEGIC, COUPLING OR DECOUPLING INSTRUMENTAL? STUDY TWO FRENCH CASES

Abstract

This study is focusing on the way to integrate Corporate Social Responsibility (CRS) control device
as a system of measuring non financial performance (SMNFP), besides traditional tools such as budgets. These last years, several studies have underlined, on the one hand the difficulty to put together
SMNFP and budgets and on the other hand the necessity to dispose of an ad hoc system of piloting
strategic orientations of CSR in order to make the speech more reliable. We analyzed management
control under these two points of view with the objective to understand the hypothetical conditions of success. It took the form of longitudinal case studies made within 4 years in two companies that
have developed dashboards such as SMNFP and CSR in a global and specific ways. The results show
that, in both cases, the devices contribution is in favor of the implementation of CSR strategic orientations in an operating level, however the prevalence of economic goals seems to be an obstacle to
their efficacity