Representation and Evaluation of the Global Performance of Cooperatives
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Published
Jun 15, 2023
Copyright Information
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract
Global performance, defined as “the aggregation of economic, social and environmental performance” (Baret, 2006), is a multidimensional concept that was introduced with the emergence of the concept of CSR and sustainable development. Today, the difficulty for organizations is to measure global performance and understand the interactions between its different dimensions: economic, social and environmental. The search for global performance has become increasingly important for any organization to affirm its relevance, effectiveness and efficiency in meeting the expectations of their stakeholders in order to ensure its sustainability. Cooperatives are no exception to this logic. Assessing the performance of cooperatives takes on new importance given all the challenges they will have to face and given their dual nature (association/enterprise). The objective of this article is to propose a model of representation and evaluation of the global performance of cooperatives allowing to describe the components of this performance and to analyze the interactions between its different dimensions.
Metrics
Metrics Loading ...
##plugins.themes.bootstrap3.article.details##
Keywords
Global performancecooperativesconceptual model
References
• Acquier, A. and Aggeri, F. (2007). A genealogy of managerial thought on CSR. French Management Review, 11 (180): 131-157.
• Allouche, J., and Laroche, P. (2005). Social responsibility and financial performance: a synthesis of the literature. Paper presented at the symposium on "corporate social responsibility between myth, reality and mystification", Nancy.
• Avise (Agency for the Promotion of Socioeconomic Initiatives). (2003). Evaluation of social utility: reasoned bibliography. Work document.
• Baird, P., Geylani, P and Roberts, J (2012). Corporate Social and Financial Performance Re-Examined: Industry Effects in a Linear Mixed Model Analysis. Journal of Business Ethics, 109: 367–388.
• Balabanis, G., Phillips, H.C. and Lyall, J. (1998). Corporate Social Responsibility and Economic Performance in the Top British Companies: are they linked. European Business Review, 98,1: 25-44.
• Baret, P. (2006). The contingent evaluation of the Global Performance of Companies: A method for founding a socially responsible management?, 2nd CEROS research day, pp. 1-24.
• Barrette, J. and Bérard, J., (2000). Performance management. Link strategy to operations. Revue Internationale de Gestion, 24:4, Winter, 12-19.
• Berland, N. (2007). What are CSR indicators for? Limits and modalities of use. Espace Mendès France, (forthcoming).
• Berman, SL, Wicks, A.C., Kotha, S. and Jones, T.M. (1999). Does stakeholder orientation matter? the relationship between stakeholder management models and firm financial performance. Academy of Management Journal 42(5): 488-506.
• Berrah, L, (2002). The performance indicator: concepts and applications, Cépaduès.
• Bessire, D. (1999). Defining performance. Accounting-Control-Audit, September, p. 127-150.
• Bieker, T. (2002). Managing Corporate Sustainability With The Balanced Scorecard: Developing a Balanced Scorecard for Integrity Management. Oikos PhD summer academy, 2002.
• Bouchard, C., (1999). Research in human and social sciences and social innovations, Contribution to a policy of the immaterial. Quebec Council for Social Research (CQRS), Quebec, Publications du Quebec.
• Bourguignon, A. (1995). Can we define performance?. Revue Française de Comptabilité, July-August, pp. 61-66.
• Bragdon, H.J. and Marlin, T.J. (1972). Is Pollution Profitable? Risk Management. Business and Society Review, 19: 9-18.
• Brammer, S., and Millington, A. (2008). "Does It Pay to Be Different?" An Analysis of the Relationship between Corporate Social and Financial Performance”. Strategic Management Journal, 29: 1325-1343.
• Burlaud, A. (1995), The relevance of the cost of non-quality and its use in organizational control. Revue Comptabilité Contrôle Audit, March, Vol.1, p105-106.
• Capron, M. and Quairel-Lanoizelée, F. (2005). Evaluating companies' sustainable development strategies: the mobilizing utopia of global performance. Sustainable Development Day - AIMS - IAE of Aix-en-Provence, p. 1-22.
• Capron, M. and Quairel-Lanoizelée, F. (2010). Corporate social responsibility. Paris : The Discovery, coll. Landmarks.
• Carroll, A.B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4,4: 497-505.
• Carroll, A.B. (1999). Corporate Social Responsibility. Business & Society 38(3): 268-295.
• Chen, K.H. and Metcalf, R.W. (1980). The Relationship between Pollution Control Records and Financial Indicators Revisited and Further Comment. Accounting Review 55(1), 168–185.
• Chin, W. W. (1998). Tea partial at least squares approach for structural equation modeling.Lawrence Erlbaum Associates Publishers, viii, 437 p.p.
• Christmann, P. (2000). Effects of 'best practices' of environmental management on cost advantage: the role of complementary assets. Academy of Management Journal, 43,4: 663-680.
• Clarkson, M.B.E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20: 42-56.
• Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates, Publishers.
• General Planning Commission, (1997). Enterprise and Global Performance, Economica, Paris, 256 p.
• European Commission, (2001). Green Paper: Promoting a European Framework for Corporate Social Responsibility, Brussels
• Cordeiro, James J., and Joseph Sarkis (1997). Environmental Proactivism and Firm Performance: Evidence from Security Analyst Earnings Forecasts. Business Strategy and the Environment, 6:104-114.
• Côté, D. (2007). Fondements d‟un nouveau paradigme coopératif : quelles incitations pour les acteurs clés. Revue internationale de l'économie sociale,(305), 72–91. https://doi.org/10.7202/1021512ar
• Côté, D. (2018). Cooperative management: a successful model facing the challenges of the future. Edition JFD, 425p.
• Dohou R., Berland N.(2007). Measuring global business performance”, HALSHS.
• Dubigeon, O. (2002). Implementing sustainable development. Which processes for the responsible company?. Paris: Editions Village Mondial, 319 p.
• Duclos H. (2006). The evaluation of social utility, a tool for the partnership between association and public authorities. French Evaluation Society.
• Durand, C., Blais A., Le Sondage. Recherche Sociale : La problématique de la collecte des données. 3rd ed: Québec. Presses de l'Université du Québec: 2007.
• Elkington, J. Q. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Capstone Publishing, Oxford.
• Falk, R.F. and Miller, N.B. (1992). A prime for soft modeling. University of Akron Press, xiv 103 pp.
• Fornell, V.S. and Larcker, D.F. (1981). Assessing Structural Equation Models with Unobservable Variables and Measurement Errors. Journal of Marketing Research, 18, 2 :39-50.
• Freedman, M., and Jaggi, B. (1992). An Investigation of the Long-Run Relationship between Pollution Performance and Economic Performance: The Case of PuIp and Paper Firms. Critical Perspectives on Accounting, 3: 315-336.
• Gadioux, S. (2010). The relationship between societal performance and the financial performance of organisations: a comparative empirical study of European banks and non-European banks. Association Internationale de Management Stratégique (AIMS), Luxembourg.
• Gadrey, J. (2004). The social utility of organizations in the social and solidarity economy. Summary report for DIES and MIRE.
• Gendron, C., Lapointe, A. and Turcotte, M.-F. (2004). Social responsibility and regulation of the globalized company. Relations Industrielles / Industrial Relations , 59, 1: 73–100.
• Germain ,C. and Trébucq, S. (2004). The global performance of the company and its management: some thoughts. Lamy Social Week, p. 35-41.
• Gilbert, P. (1980). Management control in public organizations. Paris, Editions d'Organization.
• Gond, J.P. (2003). Corporate societal performance and organizational learning: towards a societal corporate learning model? AIMS Congress, pp.1-22.
• GRI Standards, www.globalreporting.org/standards/ visited on 20/01/2022.
• Gunasekaran, A., Patel, C. and Mcgaughey, R. (2004). A Framework for Supply Chain Performance Measurement. International Journal of Production Economics. 87, 3: 333-347.
• Hart, S. (1995). A Natural-Resource-Based View of the Firm. The Academy of Management Review, 20(4): 986-1014.
• Hart, S. (2005). Innovation, creative destruction and sustainability. Research Technology Management, 48, 5: 21-27.
• Hart, S.L. (1997). Beyond greening: strategies for a sustainable world. Harvard BusinessReview, 75: 66-76.
• Hart , S. and Ahuja , G. ( 1996 ). Does It Pay to Be Green An Empirical Examination of the Relationship between Emission Reduction and Firm Performance. Business Strategy and the Environment, 5, 1:30-37.
• Hart, S.L. and Christensen, C.M. (2002). The great leap: driving innovation from the base of thepyramid. MIT Sloan Management Review, Fall, pp. 51-6.
• Hockerts, K. (2001). Corporate Sustainability Management, Towards Controlling Corporate Ecological and Social Sustainability. Proceedings of Greening of Industry Network Conference, January 21-24, Bangkok.
• Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press, 2000.
• Kaplan, R. S. and Norton, D. P. (1992). The balanced scorecard-measures that drive performance. Harvard, Business Review, Vol 71, No 1, January-February.
• Kaplan, R. S. and Norton, D. P. (1993). Putting the balanced scorecard to work. Harvard, Business Review, Vol 71, n° 5, September-October.
• Khemakhem, A. (1976). The dynamics of management control. Edition Dunod, p. 587 .
• Klein, Y., Halachmi, N., Egoz-Matia, N., Toder, M. and Salzberg, A. (2010). The proprioceptive and contractile systems in Drosophila are both patterned by the EGR family transcription factor Stripe. Dev. Biol. 337(2): 458-470.
• Koh, S., Demirbag, M., Bayraktar, E., Tatoglu, E. and Zaim, S. (2007). The impact of supply chain management practices on the performance of SMEs. Industrial Management and Data Systems. 107: 103-124.
• Lopez, MZ, Garcia, A., and Rodriguez, L. (2007). Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index. Journal of Business Ethics, 75: 285-300.
• Margolis, J.D. and Walsh J.P. (2003). Misery loves companies: rethinking social initiatives by business. Administrative Science Quarterly, 48: 268-305.
• Marmuse, C. (1997). Performance. In Joffre, P. and Simon, Y. (coord.), Encyclopedia of management, pp. 2194-2208.
• Maurel, C. and Tensaout, M., (2014). Proposal for a model for representing and measuring global performance”, Accounting - Control – Audit 2014/3, 20: 73-99.
• McGuire, J.B., Alison, S. and Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31: 854–872.
• Mcwilliams, A. and Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification?. Strategic Management Journal, 21.603-609.
• Moore, G. (2001). Corporate Social and Financial Performance: An Investigation in the UK Supermarket Industry. Journal of Business Ethics, 34 (3), December, 299-315.
• Morin, E.M., Savoie, A. and Beaudin, G. (1994). The efficiency of the organization - Theories Representations and Measures. Gaëtan Morin Publisher.
• Mustaruddin, S., Norhayah, Z and Rusnah, M. (2011). Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market. Asia-Pacific Journal of Business administration, 3 (2), 165-190.
• Naro, G. (2006). Social indicators: From social management control to recent developments in management and reporting”, ISEOR research notebook.
• Ngwakwe, C.C. (2009). Environmental responsibility and firm performance: evidence from Nigeria. International Journal of Humanities and Social Sciences, 3: 97-104.
• Noordewier, T., John, G. and Nevin, J. (1990). Performance Outcomes of Purchasing Arrangements in Industrial Buyer-Vendor Relationships. Journal of Marketing, 54: 80 - 93.
• Paturel, R. (2007). Strategic approach and performance of SMEs, in Management of SMEs, from creation to growth. Under the direction of LJ Filion, Pearson Education.
• Payette, A. (1988). Effectiveness of Managers and Organizations, Homewood, Irwin. p.157.
• Pesqueux, Y. (2004). The notion of global performance in question. 5th ETHICS International Forum, Tunis.
• Pichot, L. (2006). Strategy for deploying supply chain management tools: Contribution of classification. Engineering sciences (physics). INSA Lyon. French.
• Platet-Pierrot, F. (2009). Financial information in the light of a change in the conceptual accounting framework: Study of the message from the Chairman of French listed companies. Humanities and Social Sciences. Montpellier I University. French.
• Porter, M.E. and Claas, V.D.L. (1995). Toward a New Conception of the Environment-Competitiveness Relationship. Journal of Economic Perspectives , 9(4): 97-118.
• Preston, L.E., and O'bannon, D.P. (1997). The corporate social-financial performance relationship: a typology and analysis. Business and Society , 36: 419-429.
• Quinn, R.E. and Rohrbaugh, J. (1981). A Competing Values Approach to Organizational Effectiveness. Public Productivity Review, June, p. 122-140,
• Rettab, B., Ben Brik, A. and Mellahi, K. (2009). A Study of Management Perceptions of the Impact of Corporate Social Responsibility on Organizational Performance in Emerging Economies: The Case of Dubai. Journal of Business Ethics, 89, 371-390.
• Reynaud, E. (2003). Sustainable development and business: towards a symbiotic relationship. AIMS Day, Sustainable Development Workshop, ESSCA Angers, p. 1-15.
• Richez-Battesti, N. and Vallade, D. (2009). Social and solidarity economy and social innovation: first observations on a dedicated incubator in the Roussillon language. De Boeck Superior | “Innovations” 2009/, 30:41-69.
• Rowley, T.J. and Berman, S. (2000). A brand new brand of corporate social performance”. Business & Society39: 397- 418.
• Ruf, B.M., Muralidhar, K. , Brown, R.M., Janney, J.J. and Paul, K. (2001). An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics, 32 (2), July, 143-156.
• Russo, M.V. and Fouts, P.A. (1997). A Resource based Perspective on Corporate Environ mental Performance and Profitability. Academy of Management Journal, 40: 534-559.
• Salgado, M. (2013). Performance: a fundamental dimension for the evaluation of companies and organizations. Advances in Physical Education, 6 (3), August 11, 2016.
• Sapienza, H.J., Smith, K.G. and Gannon, M.J. (1988). Using Subjective Evaluations of Organizational Performance in Small Business Research”. American Journal of Small Business, 12(3):45-54.
• Saulquin, J. and Schier, G. (2007). Corporate social responsibility and performance” Complementarity or substitutability? The Journal of Management Sciences, 223: 57-65.
• Savall, H. and Zardet, V. (2001). Evolution of control tools and performance criteria in the face of the challenges of strategic change in companies, 22nd Congress of the AFC.
• Savitz, A, (2006). The Triple Bottom Line: How today's best run companies are achieving economic, social and environmental success, and how you can too. Jossey, Bass/Wiley.
• Seashore, S.E., Yutchman, E., (1967). Factor analysis of organizational performance. Administrative Science Quarterly, 12: 377-95.
• Sibieude, T. and Claverie, C. (2012). The measurement of social impact: after the time for speeches, here comes the time for action. Report of the CSESS working group on measuring social impact , Higher Council for the Social and Solidarity Economy.
• Simpson, W.G. and Kohers, T. (2002). The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry. Journal of Business Ethics, 35(2), 97-109.
• Stanwick, P.A. and Stanwick, S.D. (1998). The Relationship Between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance: An Empirical Examination. Journal of Business Ethics, 17 (2), 195-204.
• Stefan, T. (2004). Performance measurement: from philosophy to practice”, International Journal of Productivity and Performance Management, Vol. 53 Issue: 8, pp.726-737
• Supizet, J. (2002). Total Balanced Scorecard, piloting with instruments. L’Informatique Professionnelle, 209:. 15-20.
• Tahon, C. (2003). Evaluation of the performance of production systems, Edition Hermès.
• Tenenhaus, M., Vinzi, V. E., Chatelin, Y-M. and Lauro, C. (2005). PLS path modeling. Computational Statistics and Data Analysis, 48:159-205.
• Verschoor, C.C. (1998). A study of the Link Between a Corporation's Financial Performance and Its Commitment to Ethics. Journal of Business Ethics, 17(13):1509-1516.
• Waddock, S.A. and Graves, S.B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18:303-319.
• Wagner, M., and Wehrmeyer, W. (2002). The Relationship of Environmental and Economic Performance at the Finn level: A Review of Empirical Studies in Europe and Methodo1ogica1 Comments. European Environment, 12, 149-159.
• Wahba , H. (2008). Does the Market Value Corporate Environmental Responsibility? An Empirical Examination. Corporate Social Responsibility and Environmental Management, 15, 89-99.
• Wisner, J.D. (2003). A structural equation model of supply chain management strategies and firm performance. Journal of Business Logistics, 24:1-26.
• Wood, D.A. (1991). Corporate Social Performance Revisited. Academy of Management Review, vol. 16, no. 4, p. 691-718.
• Naoual Mamdouh: A research professor at the Faculty of Economics and Management at Hassan I University of Settat.at the Faculty of Economics and Management at Hassan I University in Settat. I have a doctorate in economics under the theme "evaluation of the performance of organizations in the social economy and solidarity". I am interested in economics and management, which I published some articles that deal with performance in the field of social economy and solidarity, especially cooperatives and associations.
• Mohamed Alami Chentoufi is a professor at Hassan 1 University in Settat, renowned for his expertise in the field of corporate social responsibility and sustainable development. His research focuses on analyzing the role of the social dimension in the processes of country development. A significant part of his work is dedicated to studying the financial performance of socially responsible investments in Morocco. As a researcher, Dr. Mohamed has also played an important role in the review of several scientific articles intended for Scopus and Web of Science (WoS) indexed journals. His participation in the review of these works allows him to contribute his expertise and critical insights to improve the quality and rigor of research conducted in these areas.
• Allouche, J., and Laroche, P. (2005). Social responsibility and financial performance: a synthesis of the literature. Paper presented at the symposium on "corporate social responsibility between myth, reality and mystification", Nancy.
• Avise (Agency for the Promotion of Socioeconomic Initiatives). (2003). Evaluation of social utility: reasoned bibliography. Work document.
• Baird, P., Geylani, P and Roberts, J (2012). Corporate Social and Financial Performance Re-Examined: Industry Effects in a Linear Mixed Model Analysis. Journal of Business Ethics, 109: 367–388.
• Balabanis, G., Phillips, H.C. and Lyall, J. (1998). Corporate Social Responsibility and Economic Performance in the Top British Companies: are they linked. European Business Review, 98,1: 25-44.
• Baret, P. (2006). The contingent evaluation of the Global Performance of Companies: A method for founding a socially responsible management?, 2nd CEROS research day, pp. 1-24.
• Barrette, J. and Bérard, J., (2000). Performance management. Link strategy to operations. Revue Internationale de Gestion, 24:4, Winter, 12-19.
• Berland, N. (2007). What are CSR indicators for? Limits and modalities of use. Espace Mendès France, (forthcoming).
• Berman, SL, Wicks, A.C., Kotha, S. and Jones, T.M. (1999). Does stakeholder orientation matter? the relationship between stakeholder management models and firm financial performance. Academy of Management Journal 42(5): 488-506.
• Berrah, L, (2002). The performance indicator: concepts and applications, Cépaduès.
• Bessire, D. (1999). Defining performance. Accounting-Control-Audit, September, p. 127-150.
• Bieker, T. (2002). Managing Corporate Sustainability With The Balanced Scorecard: Developing a Balanced Scorecard for Integrity Management. Oikos PhD summer academy, 2002.
• Bouchard, C., (1999). Research in human and social sciences and social innovations, Contribution to a policy of the immaterial. Quebec Council for Social Research (CQRS), Quebec, Publications du Quebec.
• Bourguignon, A. (1995). Can we define performance?. Revue Française de Comptabilité, July-August, pp. 61-66.
• Bragdon, H.J. and Marlin, T.J. (1972). Is Pollution Profitable? Risk Management. Business and Society Review, 19: 9-18.
• Brammer, S., and Millington, A. (2008). "Does It Pay to Be Different?" An Analysis of the Relationship between Corporate Social and Financial Performance”. Strategic Management Journal, 29: 1325-1343.
• Burlaud, A. (1995), The relevance of the cost of non-quality and its use in organizational control. Revue Comptabilité Contrôle Audit, March, Vol.1, p105-106.
• Capron, M. and Quairel-Lanoizelée, F. (2005). Evaluating companies' sustainable development strategies: the mobilizing utopia of global performance. Sustainable Development Day - AIMS - IAE of Aix-en-Provence, p. 1-22.
• Capron, M. and Quairel-Lanoizelée, F. (2010). Corporate social responsibility. Paris : The Discovery, coll. Landmarks.
• Carroll, A.B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4,4: 497-505.
• Carroll, A.B. (1999). Corporate Social Responsibility. Business & Society 38(3): 268-295.
• Chen, K.H. and Metcalf, R.W. (1980). The Relationship between Pollution Control Records and Financial Indicators Revisited and Further Comment. Accounting Review 55(1), 168–185.
• Chin, W. W. (1998). Tea partial at least squares approach for structural equation modeling.Lawrence Erlbaum Associates Publishers, viii, 437 p.p.
• Christmann, P. (2000). Effects of 'best practices' of environmental management on cost advantage: the role of complementary assets. Academy of Management Journal, 43,4: 663-680.
• Clarkson, M.B.E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20: 42-56.
• Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates, Publishers.
• General Planning Commission, (1997). Enterprise and Global Performance, Economica, Paris, 256 p.
• European Commission, (2001). Green Paper: Promoting a European Framework for Corporate Social Responsibility, Brussels
• Cordeiro, James J., and Joseph Sarkis (1997). Environmental Proactivism and Firm Performance: Evidence from Security Analyst Earnings Forecasts. Business Strategy and the Environment, 6:104-114.
• Côté, D. (2007). Fondements d‟un nouveau paradigme coopératif : quelles incitations pour les acteurs clés. Revue internationale de l'économie sociale,(305), 72–91. https://doi.org/10.7202/1021512ar
• Côté, D. (2018). Cooperative management: a successful model facing the challenges of the future. Edition JFD, 425p.
• Dohou R., Berland N.(2007). Measuring global business performance”, HALSHS.
• Dubigeon, O. (2002). Implementing sustainable development. Which processes for the responsible company?. Paris: Editions Village Mondial, 319 p.
• Duclos H. (2006). The evaluation of social utility, a tool for the partnership between association and public authorities. French Evaluation Society.
• Durand, C., Blais A., Le Sondage. Recherche Sociale : La problématique de la collecte des données. 3rd ed: Québec. Presses de l'Université du Québec: 2007.
• Elkington, J. Q. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Capstone Publishing, Oxford.
• Falk, R.F. and Miller, N.B. (1992). A prime for soft modeling. University of Akron Press, xiv 103 pp.
• Fornell, V.S. and Larcker, D.F. (1981). Assessing Structural Equation Models with Unobservable Variables and Measurement Errors. Journal of Marketing Research, 18, 2 :39-50.
• Freedman, M., and Jaggi, B. (1992). An Investigation of the Long-Run Relationship between Pollution Performance and Economic Performance: The Case of PuIp and Paper Firms. Critical Perspectives on Accounting, 3: 315-336.
• Gadioux, S. (2010). The relationship between societal performance and the financial performance of organisations: a comparative empirical study of European banks and non-European banks. Association Internationale de Management Stratégique (AIMS), Luxembourg.
• Gadrey, J. (2004). The social utility of organizations in the social and solidarity economy. Summary report for DIES and MIRE.
• Gendron, C., Lapointe, A. and Turcotte, M.-F. (2004). Social responsibility and regulation of the globalized company. Relations Industrielles / Industrial Relations , 59, 1: 73–100.
• Germain ,C. and Trébucq, S. (2004). The global performance of the company and its management: some thoughts. Lamy Social Week, p. 35-41.
• Gilbert, P. (1980). Management control in public organizations. Paris, Editions d'Organization.
• Gond, J.P. (2003). Corporate societal performance and organizational learning: towards a societal corporate learning model? AIMS Congress, pp.1-22.
• GRI Standards, www.globalreporting.org/standards/ visited on 20/01/2022.
• Gunasekaran, A., Patel, C. and Mcgaughey, R. (2004). A Framework for Supply Chain Performance Measurement. International Journal of Production Economics. 87, 3: 333-347.
• Hart, S. (1995). A Natural-Resource-Based View of the Firm. The Academy of Management Review, 20(4): 986-1014.
• Hart, S. (2005). Innovation, creative destruction and sustainability. Research Technology Management, 48, 5: 21-27.
• Hart, S.L. (1997). Beyond greening: strategies for a sustainable world. Harvard BusinessReview, 75: 66-76.
• Hart , S. and Ahuja , G. ( 1996 ). Does It Pay to Be Green An Empirical Examination of the Relationship between Emission Reduction and Firm Performance. Business Strategy and the Environment, 5, 1:30-37.
• Hart, S.L. and Christensen, C.M. (2002). The great leap: driving innovation from the base of thepyramid. MIT Sloan Management Review, Fall, pp. 51-6.
• Hockerts, K. (2001). Corporate Sustainability Management, Towards Controlling Corporate Ecological and Social Sustainability. Proceedings of Greening of Industry Network Conference, January 21-24, Bangkok.
• Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press, 2000.
• Kaplan, R. S. and Norton, D. P. (1992). The balanced scorecard-measures that drive performance. Harvard, Business Review, Vol 71, No 1, January-February.
• Kaplan, R. S. and Norton, D. P. (1993). Putting the balanced scorecard to work. Harvard, Business Review, Vol 71, n° 5, September-October.
• Khemakhem, A. (1976). The dynamics of management control. Edition Dunod, p. 587 .
• Klein, Y., Halachmi, N., Egoz-Matia, N., Toder, M. and Salzberg, A. (2010). The proprioceptive and contractile systems in Drosophila are both patterned by the EGR family transcription factor Stripe. Dev. Biol. 337(2): 458-470.
• Koh, S., Demirbag, M., Bayraktar, E., Tatoglu, E. and Zaim, S. (2007). The impact of supply chain management practices on the performance of SMEs. Industrial Management and Data Systems. 107: 103-124.
• Lopez, MZ, Garcia, A., and Rodriguez, L. (2007). Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index. Journal of Business Ethics, 75: 285-300.
• Margolis, J.D. and Walsh J.P. (2003). Misery loves companies: rethinking social initiatives by business. Administrative Science Quarterly, 48: 268-305.
• Marmuse, C. (1997). Performance. In Joffre, P. and Simon, Y. (coord.), Encyclopedia of management, pp. 2194-2208.
• Maurel, C. and Tensaout, M., (2014). Proposal for a model for representing and measuring global performance”, Accounting - Control – Audit 2014/3, 20: 73-99.
• McGuire, J.B., Alison, S. and Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31: 854–872.
• Mcwilliams, A. and Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification?. Strategic Management Journal, 21.603-609.
• Moore, G. (2001). Corporate Social and Financial Performance: An Investigation in the UK Supermarket Industry. Journal of Business Ethics, 34 (3), December, 299-315.
• Morin, E.M., Savoie, A. and Beaudin, G. (1994). The efficiency of the organization - Theories Representations and Measures. Gaëtan Morin Publisher.
• Mustaruddin, S., Norhayah, Z and Rusnah, M. (2011). Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market. Asia-Pacific Journal of Business administration, 3 (2), 165-190.
• Naro, G. (2006). Social indicators: From social management control to recent developments in management and reporting”, ISEOR research notebook.
• Ngwakwe, C.C. (2009). Environmental responsibility and firm performance: evidence from Nigeria. International Journal of Humanities and Social Sciences, 3: 97-104.
• Noordewier, T., John, G. and Nevin, J. (1990). Performance Outcomes of Purchasing Arrangements in Industrial Buyer-Vendor Relationships. Journal of Marketing, 54: 80 - 93.
• Paturel, R. (2007). Strategic approach and performance of SMEs, in Management of SMEs, from creation to growth. Under the direction of LJ Filion, Pearson Education.
• Payette, A. (1988). Effectiveness of Managers and Organizations, Homewood, Irwin. p.157.
• Pesqueux, Y. (2004). The notion of global performance in question. 5th ETHICS International Forum, Tunis.
• Pichot, L. (2006). Strategy for deploying supply chain management tools: Contribution of classification. Engineering sciences (physics). INSA Lyon. French.
• Platet-Pierrot, F. (2009). Financial information in the light of a change in the conceptual accounting framework: Study of the message from the Chairman of French listed companies. Humanities and Social Sciences. Montpellier I University. French.
• Porter, M.E. and Claas, V.D.L. (1995). Toward a New Conception of the Environment-Competitiveness Relationship. Journal of Economic Perspectives , 9(4): 97-118.
• Preston, L.E., and O'bannon, D.P. (1997). The corporate social-financial performance relationship: a typology and analysis. Business and Society , 36: 419-429.
• Quinn, R.E. and Rohrbaugh, J. (1981). A Competing Values Approach to Organizational Effectiveness. Public Productivity Review, June, p. 122-140,
• Rettab, B., Ben Brik, A. and Mellahi, K. (2009). A Study of Management Perceptions of the Impact of Corporate Social Responsibility on Organizational Performance in Emerging Economies: The Case of Dubai. Journal of Business Ethics, 89, 371-390.
• Reynaud, E. (2003). Sustainable development and business: towards a symbiotic relationship. AIMS Day, Sustainable Development Workshop, ESSCA Angers, p. 1-15.
• Richez-Battesti, N. and Vallade, D. (2009). Social and solidarity economy and social innovation: first observations on a dedicated incubator in the Roussillon language. De Boeck Superior | “Innovations” 2009/, 30:41-69.
• Rowley, T.J. and Berman, S. (2000). A brand new brand of corporate social performance”. Business & Society39: 397- 418.
• Ruf, B.M., Muralidhar, K. , Brown, R.M., Janney, J.J. and Paul, K. (2001). An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics, 32 (2), July, 143-156.
• Russo, M.V. and Fouts, P.A. (1997). A Resource based Perspective on Corporate Environ mental Performance and Profitability. Academy of Management Journal, 40: 534-559.
• Salgado, M. (2013). Performance: a fundamental dimension for the evaluation of companies and organizations. Advances in Physical Education, 6 (3), August 11, 2016.
• Sapienza, H.J., Smith, K.G. and Gannon, M.J. (1988). Using Subjective Evaluations of Organizational Performance in Small Business Research”. American Journal of Small Business, 12(3):45-54.
• Saulquin, J. and Schier, G. (2007). Corporate social responsibility and performance” Complementarity or substitutability? The Journal of Management Sciences, 223: 57-65.
• Savall, H. and Zardet, V. (2001). Evolution of control tools and performance criteria in the face of the challenges of strategic change in companies, 22nd Congress of the AFC.
• Savitz, A, (2006). The Triple Bottom Line: How today's best run companies are achieving economic, social and environmental success, and how you can too. Jossey, Bass/Wiley.
• Seashore, S.E., Yutchman, E., (1967). Factor analysis of organizational performance. Administrative Science Quarterly, 12: 377-95.
• Sibieude, T. and Claverie, C. (2012). The measurement of social impact: after the time for speeches, here comes the time for action. Report of the CSESS working group on measuring social impact , Higher Council for the Social and Solidarity Economy.
• Simpson, W.G. and Kohers, T. (2002). The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry. Journal of Business Ethics, 35(2), 97-109.
• Stanwick, P.A. and Stanwick, S.D. (1998). The Relationship Between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance: An Empirical Examination. Journal of Business Ethics, 17 (2), 195-204.
• Stefan, T. (2004). Performance measurement: from philosophy to practice”, International Journal of Productivity and Performance Management, Vol. 53 Issue: 8, pp.726-737
• Supizet, J. (2002). Total Balanced Scorecard, piloting with instruments. L’Informatique Professionnelle, 209:. 15-20.
• Tahon, C. (2003). Evaluation of the performance of production systems, Edition Hermès.
• Tenenhaus, M., Vinzi, V. E., Chatelin, Y-M. and Lauro, C. (2005). PLS path modeling. Computational Statistics and Data Analysis, 48:159-205.
• Verschoor, C.C. (1998). A study of the Link Between a Corporation's Financial Performance and Its Commitment to Ethics. Journal of Business Ethics, 17(13):1509-1516.
• Waddock, S.A. and Graves, S.B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18:303-319.
• Wagner, M., and Wehrmeyer, W. (2002). The Relationship of Environmental and Economic Performance at the Finn level: A Review of Empirical Studies in Europe and Methodo1ogica1 Comments. European Environment, 12, 149-159.
• Wahba , H. (2008). Does the Market Value Corporate Environmental Responsibility? An Empirical Examination. Corporate Social Responsibility and Environmental Management, 15, 89-99.
• Wisner, J.D. (2003). A structural equation model of supply chain management strategies and firm performance. Journal of Business Logistics, 24:1-26.
• Wood, D.A. (1991). Corporate Social Performance Revisited. Academy of Management Review, vol. 16, no. 4, p. 691-718.
• Naoual Mamdouh: A research professor at the Faculty of Economics and Management at Hassan I University of Settat.at the Faculty of Economics and Management at Hassan I University in Settat. I have a doctorate in economics under the theme "evaluation of the performance of organizations in the social economy and solidarity". I am interested in economics and management, which I published some articles that deal with performance in the field of social economy and solidarity, especially cooperatives and associations.
• Mohamed Alami Chentoufi is a professor at Hassan 1 University in Settat, renowned for his expertise in the field of corporate social responsibility and sustainable development. His research focuses on analyzing the role of the social dimension in the processes of country development. A significant part of his work is dedicated to studying the financial performance of socially responsible investments in Morocco. As a researcher, Dr. Mohamed has also played an important role in the review of several scientific articles intended for Scopus and Web of Science (WoS) indexed journals. His participation in the review of these works allows him to contribute his expertise and critical insights to improve the quality and rigor of research conducted in these areas.
How to Cite
Mamdouh , Naoual, and Mohamed Alami Chentoufi. 2023. “Representation and Evaluation of the Global Performance of Cooperatives”. Studies in Business and Economics 26 (1):42-79. https://doi.org/10.29117/sbe.2023.0141.
Section
Articles