IMPACT OF A SUSTAINABLE STRATEGY ON CONTROL SYSTEMS: CASE STUDY APPROACH OF A PUBLIC TRANSPORT COMPANY

Over the past two decades, the CSR topic have been in considerable progress on the part of both practitioners and academics. However, to date, few researches has focused on control systems designed for implementing a sustainable development strategy. In our case, we will invoke corporate social responsibility (CSR) as a sustainable stratetegy. This article attempts to analyze this organizational practice through the study of a CSR control system set up by an urban public transport company by mobilizing the theoretical framework of levers of control. The expected results of the research would make it possible to conclude that the control system has been transformed from an interactive use, planned as a top management objective, to a diagnostic use later observed at the operational level.

BENATIYA ANADALOUSSI, Manal; ALIJ, Noureddine

Revue du Contrôle, de la Comptabilité et de l'Audit (2020)

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