مكانة المسؤولية الاجتماعية للمؤسسات ضمن آليات مراقبة التسيير

الملخص EN

For the last decades, Corporates social responsibility has become a research subject of interst in the field of management sciences, the specialists of marketing, finance, management of human resources.

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have been compelled to study this subject, which is reflected througth various managerial practices that affect different disciplines: Socially responsible investment, green marketing, social aspects in the management of human resources, environmental accounting and social report… This paper treats this subject from control and performance management's perspective, as we raise the question of the position that corporate social responsibility would take in the management control device.

For that, we have focused firstly on demonstrating why management control as a performance management system, should be concerned with the corporates social responsibility, then secondly on discussing the use of appropriate tools of management control.