1. How CSR changes the context of the control system

1.1 SD/CSR for the company: a new managerial context

The multitude of definitions and reference texts produced by SD and CSR has created a confusing image. It is both a concept that is intended to mobilize (SD and CSR have an ideological dimension) and a principle of action that is potentially significant for companies. Like any concept in the making, it is subject to extremist approaches (militant exaggeration or opportunistic manipulation), and its multi-thematic scope, as well as the variety and heterogeneity of experiences, expose it to the risk of dispersion/dilution of its understanding.

But beyond the catch-all dimension that detracts from the credibility of the issues raised, SD and CSR are now, and have been for some time, established as managerial...