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- Title
REPRESENTATION AND EVALUATION OF THE GLOBAL PERFORMANCE OF COOPERATIVES.
- Authors
Mamdouh, Naoual; Chentoufi, Mohamed Alami
- 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.
- Subjects
COOPERATIVE societies; FINANCIAL statements; CORPORATE environmentalism; ORGANIZATIONAL performance; SUSTAINABILITY
- Publication
Studies in Business & Economics (18181228), 2023, Vol 26, Issue 1, p42
- ISSN
1818-1228
- Publication type
Article
- DOI
10.29117/sbe.2023.0141