Auteur : Stéphane André , Stephane André, Bernard Roy

This paper presents the application of an approach designed to evaluate non-financial performance in companies. Within a defined perimeter, the approach called EPISSURE produces an « evaluation of non-financial performance with a hierarchical set of synthesis indicators co-constructed during a process of framed consultation. » The paper discusses how the EPISSURE approach was tested and set up within several companies for the purpose of evaluating sponsorship projects and deciding on their follow-up. Test results seem to indicate that the EPISSURE approach is decidedly appropriate for evaluating non-financial performance.

Updated on 15/12/2009