Search results for "environmental strategy"
showing 3 items of 3 documents
Vers une tridimensionalité du contrôle interactif
2011
We propose in this paper to revisit the concept of interactive control, highlighted by Robert Simons, examining the use of "environmental control systems" in Ten French Companies proactive in ecology. By showing that interactivity of "control systems" is not limited to a vertical dimension as suggested by Simons, but it tends towards three-dimensional (vertical, transversal and external), this study highlights the interest of explore further upstream the concept of interactive control little studied in the literature.
Impact of Industrial SMEs in the Environment Conservation : A Systematic Mapping Study
2020
Small and medium-sized companies have an impact on the environment where they operate. In some cases, the effects on the environment can be significant within local communities leading to a series of negative processes, such as emission pollution into the atmosphere, the discharges to rivers and seas, the production of waste; in some cases, it makes the contamination to the soil. This paper presents the results of the systematic mapping study aimed at assessing environmental management in industrial SMEs. Descriptive studies of SMEs emphasize their poor environmental commitment, describing them as primarily interested in controlling pollutant emissions just to comply with regulations. Ninet…
L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…
2013
With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.