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Les organisations à but non lucratif (OBNL) ont une place incontournable dans notre société : associations, établissements culturels, fondations, ONG ... elles font plus que jamais partie de notre quotidien. Pourtant, elles reposent souvent sur le volontariat de bénévoles ou de partenaires (88 % des associations n'ont pas de salariés). Elles ont donc besoin d'informations précises et adaptées à leur situation si spécifique. Guillaume Plaisance vous propose ici un guide au cadre théorique original qui vous permettra de gérer au mieux votre OBNL. Le reporting intégré vous aidera à comprendre le processus de création de valeur de votre organisation mais aussi son impact global. Déterminez vos parties prenantes.Définissez et pilotez votre performance.Établissez le meilleur dispositif de gouvernance.Telles sont les étapes clés pour faire exister votre OBNL dans la durée !.

Nonprofit organizations --- Management.

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Abstract: The concept of corporate social responsibility (CSR) in nonprofit organizations (NPOs) is a challenge for the literature and for the organizations themselves. The concept is often confused with social responsibility or sustainability. The pleonasm between CSR and the mission, values and nature of NPOs also raises questions. Finally, the relevance of the concept in its current state to NPOs calls into question, because of the “corporate” terminology. Design/methodology/approach: Based on a literature review, this article proposes to respond to these different gaps thanks to an analysis of the definitions, the theories, measurement methods and content of research dedicated to CSR, social responsibility and sustainability. Findings: The research underlines the triple relevance of the concept of CSR in NPOs. Its relevance to the other two concepts, its strategic importance and the interest of differentiation from for-profit organizations. Originality: This article proposes a literature review on CSR in NPOs, a subject that is still emerging in the literature but which nevertheless needs to be addressed in the current context of multiple crises.

Économie sociale et solidaire. --- Responsabilité sociétale. --- Revues systématiques. --- Efficience (gestion) --- Durabilité (écologie)

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Non-profit Governance offers twelve perspectives and analytical frameworks to facilitate the development of governance in non-profit organisations.

Nonprofit organizations. --- Corporate governance.