Abstracts
Résumé
Notre recherche étudie le rôle des systèmes de contrôle de gestion responsable (SCGR) dans l’accompagnement d’une démarche RSE et dans la mesure et le pilotage de la performance sociétale en PME (PSE). Les PME font en effet face à des défis particuliers dans l’adoption de ces SCGR, notamment en raison de ressources limitées, d’un manque de compétences spécifiques et de la difficulté perçue de concilier les contraintes économiques avec les objectifs de durabilité. Une étude de cas a été réalisée dans une PME de 150 salariés du domaine de l’expertise comptable. Les résultats montrent la présence de SCGR composés d’outils dont l’usage relève d’un ou de plusieurs leviers de contrôle identifiés par Simons (1995). Ils montrent comment ces SCGR contribuent au pilotage des actions RSE et comment ils coexistent, se complètent et s’influencent mutuellement ou pas, dans un objectif de mesure et d’amélioration continue de la PSE. Les SCGR, adaptés au contexte et aux spécificités de la PME, apparaissent comme la résultante d’une intention stratégique RSE de l’entreprise. Nos résultats révèlent toutefois des divergences de perception et plusieurs limites liées à ces SCGR, et soulignent l’importance du dialogue entre direction et parties prenantes pour une meilleure PSE.
Mots-clés :
- Systèmes de contrôle de gestion responsable (SCGR),
- RSE,
- Performance sociétale de l’entreprise (PSE),
- Stratégie RSE,
- PME
Abstract
Our research studies the role of responsible management control systems (RMCS) in supporting a CSR approach and in measuring and managing societal performance in SMEs. SMEs face particular challenges in adopting these RMCS, particularly due to limited resources, a lack of specific skills and the perceived difficulty of reconciling economic constraints with sustainability objectives. A case study was carried out in an SME with 150 employees in the accounting field. The results show the presence of RMCS composed of tools whose use falls under one or more control levers identified by Simons (1995). They show how these RMCS contribute to managing CSR actions and how they coexist, complement and influence each other or not, with the aim of measuring and continuously improving social performance. The RMCS, adapted to the context and specificities of the SME, appear to be the result of a strategic CSR intention of the company. Our results, however, reveal divergences of perception and several limitations linked to these SCGRs, and underline the importance of dialogue between management and stakeholders for better social performance.
Keywords:
- Responsible management control systems (SCGR),
- CSR,
- Corporate social performance (CSP),
- CSR strategy,
- SMEs
Appendices
Références
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