INTEGRATION DES INDICATEURS DE LA RSE DANS LES OUTILS DU CONTROLE DE GESTION ET L'IMPACT SUR LA PERFORMANCE GLOBALE : ETUDE QUANTITATIVE SUR LES ENTREPRISES DE LA REGION SOUSS-MASSA

Résumé

The objective of this article is to analyze the impact of the integration of corporate social responsibility (CSR) indicators into management control tools on the overall performance of companies. As part of a quantitative research, a questionnaire survey was conducted among large companies in the Souss-Massa region.

The results of the tests carried out, using structural equation modeling (PLS approach), show the importance of the "budgetary participation" dimension on overall performance. Thus, the economic and social dimensions of this performance are much more influenced by the use of management dashboards and management reports, especially when these tools include economic, financial and social indicators. However, the conclusions revealed a light or even weak impact of the environmental indicators on the environmental dimension of the overall performance. An unsatisfactory effect is perceived at the level of the use of budgets, in particular the "budget allocation" dimension, which is not necessarily linked to the overall performance of companies in the Souss-Massa region.