Conclusion

The aim of this article was to open up a new field of investigation in CSR management control. It is merely an initial reflection on the possibility of mobilizing the activity-based approach within the framework of a CSR approach. We have sketched out the questions in the dual direction of value chain management and cost control. This is justified insofar as CSR :

• on the one hand, impacts value-creation processes simultaneously in terms of their scope, location and traceability. This means resizing performance management upstream. The ABC approach is particularly well-suited to this task, insofar as it places processes and activities/skills at the heart of the analysis. This avenue needs to be explored in greater depth, particularly with a view to identifying what we might call "performance drivers";

• on the...