Little isknownabouttheroleofmanagem

Little isknownabouttheroleofmanagementcontrolsystems(MCS)inmanagingthe
strategic processesthatunderpinCorporateSocialResponsibility(CSR).Toenhanceour
understanding ofthisphenomenon,thisstudyemploys Simons’ (1995) levers ofcontrol
framework toexplorehoworganizationsleverageMCSindifferentwaysinordertodrive
strategic renewalandtriggerorganizationalchangewhilesimultaneouslysupportingsoci-
ety’s broadersustainabilityagenda.DrawingondatagatheredfromFrance’slargestlisted
companies –membersoftheCAC40–weprovideinsightsintothestructuresandprocesses
that companiesemploytodesign,implementandmonitortheirCSRstrategy.Indoingso,
we provideevidenceofthewaythatorganizationsseektoattaintheirCSRobjectives,andof
the relationshipbetweenthemanagementofCSRandotherbusinessprocesses.Ofparticu-
lar interestistheroleoftheleversofcontrolinenablingmanagerstoidentifyandmanage
threats andopportunitiesassociatedwithCSRstrategy,thusformingriskmanagementpro-
cesses thatsupportorganizationsintheirattainmentofstrategicobjectives.Furthermore,
the studyprovidesevidencesuggestingtheuseofMCShasthepotentialtocontributeto
society’s broadersustainabilityagendathroughprocessesthatenableinnovation,commu-
nication, reporting,andtheidentificationofthreatsandopportunities.

ผลลัพธ์ (อังกฤษ) 2:

Little Isknownabouttheroleofmanagementcontrolsystems (MCS) Inmanagingthe
strategic ProcessesthatunderpinCorporateSocialResponsibility (CSR) .Toenhanceour
understanding Ofthisphenomenon, Thisstudyemploys Simons' (one thousand nine hundred ninety-five) levers Ofcontrol
Framework ToexplorehoworganizationsleverageMCSindifferentwaysinordertodrive
strategic Renewalandtriggerorganizationalchangewhilesimultaneouslysupportingsoci-
ety's Broadersustainabilityagenda.DrawingondatagatheredfromFrance'slargestlisted
companies -membersoftheCAC40-Weprovideinsightsintothestructuresandprocesses
that Companiesemploytodesign, ImplementandmonitortheirCSRstrategy.Indoingso,
we ProvideevidenceofthewaythatorganizationsseektoattaintheirCSRobjectives,. Andof
the RelationshipbetweenthemanagementofCSRandotherbusinessprocesses.Ofparticu-
LAR Interestistheroleoftheleversofcontrolinenablingmanagerstoidentifyandmanage
AndopportunitiesassociatedwithCSRstrategy threats, Thusformingriskmanagementpro-
Thatsupportorganizationsintheirattainmentofstrategicobjectives.Furthermore cesses,
the StudyprovidesevidencesuggestingtheuseofMCShasthepotentialtocontributeto
Society's Broadersustainabilityagendathroughprocessesthatenableinnovation, Commu-
nication, Reporting, Andtheidentificationofthreatsandopportunities.