Le déplacement du contrôle de gestion vers la RSE : un «éco-contrôle» plus juste ou juste l'écho d'un contrôle ? Cas de 50 sociétés cotées françaises

In an economic context particularly volatile and uncertain, listed companies must include the precepts of sustainable development in their strategic management. Their consequences on management control are theoretically numerous, particularly with regard to corporate social responsibility. So, in the grip of what is one of the keys of reading of the implication of companies as regards Corporate Social Responsibility, the budgetary system must be configured in an adapted way so that it can insure a function of measurement of the new societal performance and may establish strategic long-term actions. That is why, the objectives of our search are to establish a current situation of the practices of control in 50 French listed companies to know if, on one hand, the Corporate Social Responsibility influences well the configuration of the budgetary system and, on the other hand, if management controllers have a sufficient freedom to perform effectively activities concerned to a "eco-control".