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RSE : La contribution des ONG à la Performance globale des entreprises responsables

Abstract : This doctoral thesis in management sciences questions the impacts of collaborations between companies and the non-governmental sphere. It takes into consideration the extent to which the NGOs contribute to the overall performance of firms through their social responsibility.The state-of-the-art of the key words with regards to our topic has highlighted a threefold expansion within companies: first, an openness of their governance which translates into the introduction of new stakeholders in the core of the society; secondly, a deepening of performance that is no longer observed solely from an economic and financial perspective but also from its social and environmental aspects; and finally, the development of performance measurement tools. As a matter of fact, economic reporting is now complemented by sustainable development reports. This expansion of measurement tools is sometimes characterized as an integrated reporting that systematizes the link between the financial and the extra-financial.The challenges of this qualitative research with an exploratory aim are threefold: firstly, it addresses understanding the involvement of the actors by characterizing their posture within partnerships but also by shedding light on their motivations to collaborate. Secondly, it is necessary to determine the modalities of the partnerships that exist between the firms and the NGOs, specifying the notion of "dialogue" and the characteristics of strategic partnerships. Finally, this research addresses measuring the contribution of NGOs to the overall performance by analyzing its impacts under the prism of a four-axial performance and more specifically using the methodology of Integrated Reporting.Our research has been materialized through a documentary and a statistical study of 301 companies and NGOs that revolved around their socio-economic sphere. Based on this sample, we further conducted 44 semi-structured interviews with companies and NGOs and completed our research with a case study on the strategic partnership between Michelin and WWF. In this case study we have on one hand interviewed internal stakeholders, such as those in charge of cooperation, and on the other hand, external stakeholders, such as the Deputy Managing Director of the International Integrated Reporting Council (IIRC) ) and the General Manager of the Union of Professionals for Tires (Syndicat des Professionnels du Pneu - SPP).
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Mehdi Zerigui. RSE : La contribution des ONG à la Performance globale des entreprises responsables. Gestion et management. Université Paul Valéry - Montpellier III, 2017. Français. ⟨NNT : 2017MON30015⟩. ⟨tel-01685072⟩

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