Les PME comme moteurs du développement durable : le rôle des systèmes de contrôle dans l’intégration des indicateurs RSE à la stratégie de performance durable
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Abstract
Cette étude examine le rôle des systèmes de contrôle dans l’intégration des indicateurs de responsabilité sociétale des entreprises au sein d’une stratégie de performance durable. Elle mobilise la théorie de l’apprentissage organisationnel afin d’analyser la manière dont les dispositifs de contrôle transforment les informations économiques, sociales et environnementales en mécanismes d’adaptation, de coordination et de décision. L’analyse repose sur un échantillon de 343 entreprises et sur l’estimation d’un modèle Tobit, la performance durable étant mesurée sur une échelle bornée de 1 à 5. Les résultats montrent que l’intégration des indicateurs RSE, les boucles de rétroaction continues, la culture organisationnelle orientée vers l’apprentissage, l’innovation dans les systèmes de contrôle ainsi que le leadership apprenant et exemplaire influencent positivement la performance durable. En revanche, la participation des acteurs internes ne présente pas d’effet statistiquement significatif. Parmi les variables de contrôle, la taille de l’entreprise et le niveau d’éducation du dirigeant exercent une influence positive, tandis que l’âge de l’entreprise produit un effet négatif. Ces résultats indiquent que les systèmes de contrôle soutiennent le développement durable lorsqu’ils relient les indicateurs RSE aux processus de pilotage, aux mécanismes d’apprentissage et aux décisions stratégiques. Ils soulignent également la nécessité, dans le contexte marocain, d’accompagner les entreprises dans la digitalisation des outils de contrôle, le développement des compétences managériales et l’intégration opérationnelle des objectifs de durabilité.
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