APPROCHE SOCIO-ÉCONOMIQUE POUR UN PILOTAGE DE LA RESPONSABILITÉ SOCIÉTALE DES ENTREPRISES CAS D’UNE ENTREPRISE DU SECTEUR AGROALIMENTAIRE

Abstract

An organization which is committed to a social responsibility process, adopts a global performance approach witch three dimensions: economic, social and environmental which involves interaction with various stakeholders. Faced with this multi-dimensional performance and the diversity of stakeholders, the organization struggles to operationalize its CSR. Our paper suggests a method for measuring and controlling Corporate Social Responsibility (CSR). To achieve this, we use a qualitative research methodology inspired by socio-economic analysis, developed by ISEOR, by intervening in an agroindustry company. The results obtained highlight managerial commitment as a necessary but not sufficient condition for the operationalization of CSR measuring and control. Indeed, the implementation of the latter requires the remediation of dysfunctions such as: involuntary decoupling and partitioning of the global performance measurement; inefficiency of the communication-coordination-concertation system; the inability to deploy the CSR strategy and finally the organizational structure inadequacy. Furthermore, we note the crucial importance of the interactive approach in the process of implementing CSR measurement and control.