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.

Entre terme anglophone et concept transversal, l’accountability pose la question du principe de responsabilité et de sa réalisation dans la protection des renseignements personnels. Résultat d’un cheminement à la fois social et législatif, l’imputabilité qui ressort du concept fait de la protection des renseignements personnels un processus à la fois collaboratif et individuel de régulation au service de la responsabilité et des risques nouveaux générés par les technologies de l’information et le déploiement des théories de la responsabilité sociale des entreprises.À la fois objectif, mécanisme et instrument d’une protection des renseignements personnels efficace et efficiente, le principe d’accountability est un principe de droit et de gestion, souvent compris par les entreprises comme une technique de management interne. La mise en action de l’accountability project, par le biais de la reconnaissance du principe par l’OCDE, a mis en lumière l’idée d’une accountability comme un standard essentiel, un mécanisme nécessaire, et un besoin de moralisation à intégrer au regard des risques engendrés par les évolutions sociales et technologiques sur le droit fondamental à la vie privée et la protection des renseignements personnels. / Between anglophone word and transversal concept, accountability ask about the responsability and the enforcement of its principle in privacy laws. Result of a social and legislative path, the imputabilité, who came throught the concept, shows privacy laws as a collaborative and individual regulation process, serving the responsability and the risks that cames with the information technologies and the achievement of the corporate social responsability.In the same time seeing as a goal, a mechanism and an instrument of an effective and efficient privacy, the accountability principle is a legal and a management principle, used by companies as an intern management technic. The realisation of the accountability project take place with the acknoledgement of the principle by the OECD, who highlight the accountability as an essential standard, a necessary mecanism and a moralization requirement according the risks that came throught social and technological evolutions on the right to privacy and its laws.

Hlavním cílem této diplomové práce je kritická analýza strategie společenské odpovědnosti (CSR) firmy Lush Cosmetics Limited (Lush) a objevení vztahu mezi CSR aktivitami a konkurenceschopností. Teoretická část práce představuje teorie soutěže a koncept společenské odpovědnosti. Následuje diskuze studií vztahu dlouhodobé konkurenceschopnosti firmy and složek CSR. Analytická část zjišťuje CSR aktivity společnosti Lush pomocí hybridu Porterovy analýzy hodnotového řetězce a obsahové analýzy hlavních komunikačních kanálů společnosti. Teoretické závěry z první kapitoly posloužily jako základ pro konstrukci online dotazníkového šetření na téma zákaznické percepce CSR a společnosti Lush. Autor kriticky hodnotí CSR strategii Lushe, diskutuje průsečíky mezi CSR, zákazníky a konkurenceschopností, a taktéž poukazuje na možná zlepšení.

Growing number of SME restaurant and unsustainable food consumption creates a paradoxicaltension in the society from “Environmental sustainability” perspective. This paradoxicaltension requires every organizations to reduce their ecological footprint through minimizingits environmental effects. In Sweden, KRAV, a non-profit organization that sets organicagriculture standards, oversees certification for a variety of industry members, includingrestaurants. Previous research has focused on only CSR issues and only large multinationalfood chains rather than SMEs. While SME restaurants are less powerful on their own but theircollective impact on the environment and society is tremendous. Guided by qualitative data inthe form of semi-structured interviews were collected from SME sushi restaurant owners inUmea, Sweden. Firstly author has identified the motives of owners toward “environmentalsustainability” such as packaging, waste management, procurement, and environmentalcertification. Environmental certification has further classified into two motives one is basedon morality and another one is based on profitability & morality. Secondly, author furtherdiscussed the environmental certification that is based on both morality & profitability into twodimension such as “profitability” & “Legitimacy”. Thirdly, author represent the role of greenmarketing to achieve these two dimensions along with its benefits and challenges. Benefits andchallenges were discussed based on both “environmental certification (KRAV) and “Greenmarketing” perspective. Benefits such as “New customer segment”, “Brand loyalty”,“Competitive advantage” and “higher profitability” in the long run have been identified.Moreover, “Lack of awareness”, “attitude- behavior gap”, “inadequate use of technology”,“costly”, “SME restaurant type”, “unavailability”, “strict rules and restriction” and“insufficient financial investment” have been found as a major barriers or challenges to achieveKRAV certificate (environmental certification) and overall “Environmental sustainability”.With the help of a comprehensive literature review, the motivations and challenges of theseparticipants were identified and explored using a conceptual framework based on“Environmental sustainability” and “Green marketing”.

Master Thesis deals with the Corporate Social Responsibility concept (CSR). This thesis is divided into theoretical and practical part. The theoretical part is engaged in explaining basic knowledge, also evolution of the corporate social responsibility concept in historical context and company activities in the economic, environmental and social area. The object of practical part, is to analyse and measure reports on corporate social responsibility according to the GRI Guidelines.

Purpose – The purpose of the research is to explain how and why the internal and external influences faced by family-run wineries affect their CSR practices and communication through institutional theory and stakeholder theory. Methodology – Ten wineries were analyzed in winemaking regions in Hungary and the US, of which nine semi-structured interviews were undertaken with family members and employees.  The research available implies that family-run businesses within the wine industry are regulated by institutionalism (Brundin & Wigren-Kristoferson, 2013). Therefore, institutional theory is applied to the analysis of the data. The lens of institutional theory uses three pillars, regulatory, normative, and cultural cognitive to identify the external and internal influences on these businesses.  Thematic analysis was utilized to code and analyze the data. In addition, the content of each interviewed winery is examined using thematic analysis. Thematic analysis is also applied to content provided on each winery’s website to back up the data. Findings –In Hungary, the use of sustainable production methods in wineries is part of the winemakers’ personal value system. In the US, wineries have a fierce commitment to the land. In recent years they have worked hard to communicate their sustainability practices. Winegrowers have incorporated modern and old-school practices addressing sustainability issues to meet the expectations of all stakeholders. Through institutional theory, it has been demonstrated that numerous drivers are influencing family-run wineries to implement environmental and social sustainability practices. However, there is a significant difference between these CSR practices and the need to communicate them between Hungary and the US. There is a significant difference between the communication methods of Hungarian and US wineries. In Hungary, there is little communication of sustainability practices, although there is movement towards more communication about sustainability practices since the introduction of the web and social media. The experience, in general, was that instead of communication, the emphasis is put more on living and working according to the principles of sustainability – whether it is environmental, social, or economic. In the US, the communication of CSR is used as a marketing tool to engage and educate their stakeholders, mainly through social media. Research implications –The implications of our research contribute to the knowledge of corporate social responsibility and how institutional influences affect social and environmental responsibility within family-run wineries by bringing the wine industry, family businesses, and CSR together under the analysis of institutional theory. The findings in this paper should be looked upon by family wineries as a resource related to the current communication of social responsibility in the wine industry. Research limitations – A limitation of this research is the lack of personal meetings with interviewees. Due to the COVID-19 lockdowns, the possibility of conducting the interviews face-to-face was not an option. The researchers were challenged to obtain more personal information about the familial, organizational structure without conducting multiple interviews, building trust and rapport.

A thesis submitted to the Faculty of Arts in fulfillment of the requirements for the Degree of Masters in Communication Science in the Department of Communication Science at the University of Zululand, 2017 / The growing power of shopping centres within communities has changed the economic landscape and has also attracted concerns from society. This has inspired an increasing call for shopping centres landlords to play a substantial role in community development. This study explores the relationship between shopping centres landlords and the communities in which they reside-in with regards to corporate social responsibilities. The study is based on the premise that Corporate Social Responsibility (CSR) initiatives are seen as mandatory by shopping centres landlords as to ask what their contributions are to achieving sustainable development and improving the lives of people living in the local communities. In this regard, the study examines the role that shopping centres landlords play in bringing development to their various communities through CSR. The focus is on three shopping centres: Empangeni Sanlam Centre, Esikhawini Mall and Richards Bay Boardwalk Inkwazi Shopping Centre within uThungulu District Municipality. Relational theory and transactional model theory are used to develop a model for shopping centres landlords to embrace CSR as a tool to community development. This study employs a survey method which was conducted among the management of the centres and residents of Empangeni, Esikhawini and Richards Bay. The results of the study indicate that CSR initiatives embarked upon by shopping centres landlords through their management team are not communicated to the local community residents. This brings a gap in communication between the landlords and the local community residents. The practical implications of this finding showed that the model proposed for this study is promising in solving communication problem hindering CSR initiatives implementation.

The Kaplan and Norton’s (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as their infrastructure, markets and customers, sources of capital, government interventions, literacy levels, and socio-cultural frameworks. Thus, the original Balanced Scorecard model cannot be reconciled fully with an African environment that is more humanist, community-based and socialist in nature. Hence, the study set out to establish whether or not a different understanding or new perspectives on the Balanced Scorecard model were needed and could be conceptualised and developed specifically for organisations in Africa. A structured questionnaire was used for the primary data collection. Exploratory factor analysis and correlation analysis, using SPSS Version 16.0, were employed to identify the four significantly intercorrelated perspectives of the African Balanced Scorecard model which is proposed in this study: (1) the relationships and culture perspective, which looks at an organisation’s continued stakeholder dialogue and relationships; (2) the stakeholder perspective, which looks at the recognition of contributions by individual stakeholders; (3) the value creation perspective, which considers maximum economy, efficiency and effectiveness when creating organisational wealth, and (4) the corporate conscience (resource allocation) perspective, which looks at the equitable allocation of organisational wealth to all stakeholders, especially those that are usually disregarded, such as local communities and the natural environment. The results of the study will facilitate the review and design of better corporate planning and performance measurement systems, the review and design of government and industrial policies and regulations, management consultancies, and will promote and facilitate change in accounting and auditing principles and practices. The study is subject to some limitations, particularly a lack of larger geographic coverage (as only Southern Africa was covered), the limited availability of information from some participants, and the need for further validation of the cause-and-effect relationships between the four perspectives of the proposed African Balanced Scorecard model. / Thesis (PhD)--University of Pretoria, 2011. / Financial Management / unrestricted

This study investigates the correlation between Millennial workers' sense of belonging and a company’s Corporate Social Responsibility (CSR) initiatives. Bearing in mind the gap in academic research on the introspective impact CSR has on a company’s employees, this study aims to explore how the Millennial workers at one of the biggest banking and insurance companies operating in Bulgaria understand and relate to companies’ philanthropic endeavours. To do so, this paper has used a theoretical framework, which combines four pillars that interact with and amplify one another. Two of them are empirical and present CSR and the Millennials as a generation. The other two are theoretical with social identity theory (SIT), which explains the sense of belonging innate to the Millennials, and corporate citizenship and shareholder value theory, which represent the polar opposites of what CSR should be about. As such, the thesis probes the hypotheses that, on one hand, if a company engages in genuine CSR initiatives, this will lead to an increased sense of belonging from the Millennial employees. However, on the other hand, if the company engages in greenwashing instead, this will lead to a diminished sense of belonging in the target group.  The findings infer that the Millennial workers at the banking and insurance company have strong opinions favouring their company utilizing genuine CSR practices. In addition, the majority of them have shared that if the company started utilizing CSR as means of greenwashing, this would lead to their overall disappointment and a diminished sense of association with the employer. However, the data has also shown that there might be different reasons for why people are joining CSR initiatives. These findings were produced with the help of mixed-method research combining quantitative survey plus qualitative semi-structured individual and focus group interviews.

Sustainable development is an emerging concept based on three pillars: economic, ecological and sustainable. Indeed, more and more consumers around the world are concerned about including this concept in their way of consumption. Then, on the one hand, sustainable development is an integral part of companies from a legal point of view. On the other hand, there is a strong consumer demand for eco-friendly consumption. So, we find it interesting to discuss how companies use sustainability in their marketing strategy to attract the consumer?