L’intégration de la durabilité dans la gestion logistique : quel impact sur les couts opérationnels
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Abstract
Cette étude examine l’effet de l’intégration de la durabilité dans la gestion logistique sur la réduction des coûts opérationnels des petites et moyennes entreprises françaises. Elle s’appuie sur la théorie des coûts de transaction, selon laquelle une meilleure coordination des échanges, une réduction des asymétries d’information et une organisation plus efficace des relations inter-organisationnelles peuvent limiter les dépenses liées à la recherche, à la négociation, au contrôle et au suivi des transactions. L’analyse retient six dimensions de la durabilité logistique : la gestion verte des fournisseurs, la logistique inverse, la coopération inter-organisationnelle, la digitalisation durable, l’optimisation énergétique ainsi que la formation et l’engagement des employés. L’étude repose sur un échantillon de 273 PME françaises. Les données ont été analysées à l’aide d’un modèle linéaire généralisé appartenant à la famille normale et utilisant une fonction de lien Logit. Les résultats montrent que la gestion verte des fournisseurs, la logistique inverse, la coopération inter-organisationnelle, la digitalisation durable ainsi que la formation et l’engagement des employés exercent un effet positif et statistiquement significatif sur la réduction des coûts opérationnels. En revanche, l’optimisation énergétique ne présente pas d’effet significatif. Ces résultats indiquent que la durabilité logistique peut contribuer à limiter les dépenses liées aux déchets, aux erreurs, aux retards, aux activités de contrôle et aux inefficiences de coordination lorsqu’elle est intégrée de manière cohérente aux processus de l’entreprise
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