Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2006
is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues … analyzing both tools and control processes implemented in the pro-active companies to evaluate CSR performance. We draw on the … neo institutionalist theory and R.Simons approach of the "Levers of Control" to analyze their implementation within the …