Abstract:
In the context of sustainable development, financial performance is
not sufficient for the assessment of a business. Thus, this concept was
expanded to take into account social responsibility of the enterprise (the term
is used by the European Commission) concerning the interested parts,
including environmental issues. Corporate social responsibility (CSR) is the
integration of social and environmental concerns to business activities and to
relationships with stakeholders. They expected from these entities to report
on how they conduct activities and how they assume the impact on
employees, shareholders, environment, society, etc. In this sense, the concept
of global performance is used to assess the application of sustainable
development strategies and to report on the social responsibilities to various
partners. Performance has long been reduced to its financial size. For this
purpose only, it has consisted in achieving the desired return on turnover for
the shareholders and the market share which would lead to an enterprise that
will continue in operation indefinitely. But now there goes systematically
from a financial representation of performance to its global approach that
includes social and environmental dimensions. Other interested parties are
emergence and the notion of performance gains wide use. Currently, the
going concern for the enterprises no longer depends only on the financial
aspect, but also how they manage the relation with the internal and external
environment.
