Les impacts de la RSE sur les systèmes de contrôle/Consequences of CSR on management control system

This paper is concerned with consequences of Corporate Social Responsibility (CSR) on management control design. These consequences are analysed through the model of levers of control developed by Robert Simon. CSR has increased the level of information overload due to the proliferation of data. The paper analyses the consequences on management control systems (MCS) of this information overload. It makes four proposals related to (1) the inadequacy of CSR management control system as an interactive system, (2) the substitutability of the diagnostic control to interactive control to face the information overload, (3) the specialisation of measures on each organisational level to implement interactivity and (4) the focus for interactive discussion on information commonly used by different organisational levels. [PUB ABSTRACT]