This paper presents the application of an approach designed to evaluate non-financial performance in companies. Within a defined perimeter, the approach called EPISSURE produces an “evaluation of non-financial performance with a hierarchical set of synthesis indicators co-constructed during a...

La performance globale représente la contribution de l'entreprise aux objectifs de développement durable. Elle s'inscrit dans le contrôle de la RSE. Elle suppose une multiplication des domaines de contrôle et un élargissement de leur périmètre. Elle implique, en théorie, l'intégration...

The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic,...