Cette thèse étudie le rôle des systèmes de contrôle de gestion soutenables (SCGS) dans la mise en place et la gestion des pratiques RSE. En effet, pour examiner le lien entre les systèmes de contrôle de gestion et la RSE, nous avons mobilisé le cadre conceptuel des contrôles formels et informels, ainsi que les leviers de contrôle de Simons pour comprendre comment les entreprises utilisent ces systèmes. Nous avons mené une étude de cas multiples auprès de grandes entreprises françaises. Les données qualitatives ont été recueillies au cours d'entretiens approfondis semi-directifs avec les managers les mieux informés des pratiques RSE et des systèmes de contrôle de gestion. Les résultats montrent que les entreprises utilisent différents systèmes de contrôle de gestion pour gérer les pratiques RSE envers leurs principales parties prenantes, à savoir les employés, les clients, les fournisseurs et la communauté. Plus précisément, les résultats révèlent que les SCGS sont utilisés pour communiquer les valeurs de la RSE, gérer les risques, évaluer ces pratiques RSE, et identifier les opportunités et les menaces. En outre, l'utilisation des SCGS pour mettre en place les pratiques RSE est principalement déterminée par la nécessité de satisfaire les exigences des principales parties prenantes, gérer les questions de légitimité et de réputation, et répondre aux attentes et engagements de la direction. Enfin, l'utilisation des SCGS est entravée par le manque d'objectifs stratégiques et plan d'actions RSE clairs, par l'absence de normes et processus de mesures internationaux, et par le manque de temps et de ressources financières. / This thesis examines the role of sustainable management control systems (SMCS) to implement and manage CSR practices. In order to examine the relationship between management control systems and CSR, we mobilized the conceptual framework of formal and informal controls, and Simons levers of control to understand how companies use these systems. A multiple-case study was conducted in large french organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and management control systems. The study shows that organizations use different management control systems to manage CSR practices directed toward their salient stakeholders - that is, employees, customers, suppliers, and community. Specifically, we found that SMCS are used to communicate CSR values, manage risk, evaluate CSR practices, and identify opportunities and threats. In addition, the use of theses systems to implement CSR practices is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of SMCS is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources.

The overall purpose of this dissertation is to provide an empirical study of the post-Cold War EastAsian security setting, with the aim of understanding why there is an East Asian peace. The EastAsian peace exists in a region with a history of militarised conflicts, home to many of the world'slongest ongoing militarised problems and a number of unresolved critical flashpoints. Thus, thepost-Cold War East Asian inter-state peace is a paradox. Despite being a region predicted to be ripefor conflict, there have not only been less wars than expected, but the region also shows severalsigns of a development towards a more durable peace. The dominant research paradigm –neorealism – has painted a gloomy picture of post-Cold War East Asia, with perpetual conflictsdominating the predictions. Other mainstream international relations theories, too, fail to accountfully for the relative peace. One of the greatest problems for mainstream theories, is accounting forpeace given East Asia's lack of security organisations or other formalised conflict managementmechanisms. Given this paradox/problem, this dissertation sets out to ask "Why is there a relativepeace in the East Asian security setting despite an absence of security organisations or otherformalised mechanisms to prevent existing conflicts from escalating into violence?" In order to answer this question, the case of East Asian peace is approached by comparingthree embedded case studies within the region: the Taiwan issue, the South China Sea, and theKorean nuclear conflict. It explores the full range of informal and formal processes plus the ConflictPrevention and Peacebuilding Mechanisms (CPPBMs) that have been important for the creation ofa continuing relative peace in East Asia between 1990 and 2008. The study furthermore focuses onChina's role in the three cases, on an empirical basis consisting of interviews conducted with keypersons during more than 1.5 years fieldwork in China. The three cases show that informal processes exist, and that they have furthermore beenimportant for peace, both by preventing conflicts from escalating into war, and by buildingconditions for a stable longer-term peace. Their impact on the persistence of peace has been tracedto a range of different CPPBMs. Returning to the level of the East Asian case, a common feature ofmany of the identified processes is that they can be understood as aspects or manifestations of theEast Asian regionalisation process. Specifically, elite interactions (personal networks, track twodiplomacy), back-channel negotiations, economic interdependence and integration, and functionalcooperation have together with (China's acceptance of) multilateralism and institutionalisation (ofpeaceful relations) been of high importance for the relative peace. Whereas formalised conflictmanagement mechanisms and the U.S. presence have also contributed to peace, this dissertationshows their contribution to be much more limited.