{"id":12946,"date":"2016-02-17T00:30:33","date_gmt":"2016-02-16T23:30:33","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12429"},"modified":"2025-04-24T09:06:09","modified_gmt":"2025-04-24T07:06:09","slug":"parties-prenantes-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/parties-prenantes-entreprise\/","title":{"rendered":"Parties prenantes d&rsquo;une entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-12430 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/12\/parties-prenantes.jpg\" alt=\"parties prenantes\" width=\"152\" height=\"101\" \/>La question des parties prenantes est susceptible d\u2019int\u00e9resser les dirigeants car <strong>elle peut leur permettre de mieux comprendre leur environnement<\/strong>\u00a0<strong>ainsi que les changements actuels profonds de l\u2019\u00e9conomie.<\/strong> La notion de parties prenantes vient du domaine \u00e9conomique. D\u00e9finie en 1984 par E. Freeman, universitaire et philosophe am\u00e9ricain, elle d\u00e9signe \u00ab les individus ou groupes d\u2019individus qui peuvent influencer ou \u00eatre influenc\u00e9s par les r\u00e9sultats de l\u2019organisation. \u00bb <strong>Le but de Freeman \u00e9tait alors de repenser la notion de performance pour les entreprises.<\/strong> Selon son analyse, la performance n&rsquo;est plus uniquement financi\u00e8re mais elle vise \u00e0 la satisfaction du maximum de parties prenantes.\u00a0<span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, r\u00e9sume cette th\u00e9orie.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Les principales parties prenantes d\u2019une entreprise<\/span><\/h2>\n<p style=\"text-align: justify;\">Elles sont susceptibles de varier selon la taille de l\u2019entreprise. Les principales sont :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Les clients qui permettent \u00e0 l\u2019entreprise de cr\u00e9er son Chiffre d\u2019Affaires<\/strong> et qui en retour attendent des produits ou des services de qualit\u00e9.<\/li>\n<li style=\"text-align: justify;\"><strong>Les actionnaires qui apportent les fonds propres de l\u2019entreprise<\/strong> et qui en attendent des dividendes ainsi qu\u2019une plus-value en cas de revente.<\/li>\n<li style=\"text-align: justify;\"><strong>Les fournisseurs qui apportent les biens et les services n\u00e9cessaires<\/strong> et attendent un paiement \u00e0 une \u00e9ch\u00e9ance d\u00e9termin\u00e9e.<\/li>\n<li style=\"text-align: justify;\"><strong>Les salari\u00e9s qui, par leur travail, font fonctionner l\u2019entreprise<\/strong> et qui en attendent une juste r\u00e9mun\u00e9ration.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Cette liste n\u2019est pas exhaustive, et nous pourrions aussi mentionner les banques, les associations de consommateurs, les partenaires divers et vari\u00e9s de l&rsquo;entreprise, l\u2019\u00c9tat\u2026<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Quel est l&rsquo;int\u00e9r\u00eat pour une entreprise de s\u2019int\u00e9resser \u00e0 la notion de parties prenantes ?<br \/>\n<\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11744 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1-300x286.jpg\" alt=\"Cession Dutreil \u00e0 l'ISF\" width=\"79\" height=\"75\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1-300x286.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1.jpg 376w\" sizes=\"(max-width: 79px) 100vw, 79px\" \/>L&rsquo;un des avantages potentiels apport\u00e9 par l&rsquo;analyse des parties prenantes, c&rsquo;est <strong>de permettre une r\u00e9flexion sur l&rsquo;environnement dans lequel l&rsquo;entreprise \u00e9volue.<\/strong> Ainsi l&rsquo;analyse de ces relations avec les diff\u00e9rentes parties prenantes auxquelles elle est confront\u00e9e va lui permettre d&rsquo;\u00e9tablir un diagnostic sur sa situation. (A-t-elle peu ou beaucoup de clients, quelles sont les conditions de paiement exig\u00e9es par les fournisseurs, dispose-t-elle de personnels form\u00e9s susceptibles de vouloir \u00e9voluer, etc.). <strong>Cette compr\u00e9hension va permettre \u00e0 l\u2019entreprise d\u2019anticiper son \u00e9volution, de mieux comprendre les forces et les faiblesses de son activit\u00e9 afin de mettre en place une strat\u00e9gie adapt\u00e9e.<\/strong><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11745 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/rebond-gimp-70-1-300x300.jpg\" alt=\"rcroissance et partie prenante\" width=\"88\" height=\"88\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/rebond-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/rebond-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/rebond-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/rebond-gimp-70-1.jpg 359w\" sizes=\"(max-width: 88px) 100vw, 88px\" \/>Un autre avantage mis en avant par les d\u00e9fenseurs de cette d\u00e9marche, c&rsquo;est qu&rsquo;elle serait un moyen de favoriser la p\u00e9rennit\u00e9 de l&rsquo;entreprise. En effet, les parties prenantes sont inh\u00e9rentes \u00e0 toutes les entreprises et assurent leur d\u00e9veloppement. <strong>Selon l&rsquo;analyse de Friedman et de ses successeurs, l\u2019entreprise doit chercher \u00e0 satisfaire les parties prenantes afin de garantir une efficacit\u00e9 globale.<\/strong> L\u2019id\u00e9e sous-tendue par ces \u00e9conomistes \u00e9tant qu\u2019une entreprise qui entretient de bonnes relations avec ses fournisseurs, qui t\u00e9moigne de l\u2019int\u00e9r\u00eat pour ses salari\u00e9s, qui cherche \u00e0 satisfaire au mieux ces clients\u2026 gagne en efficacit\u00e9 et assure la p\u00e9rennit\u00e9 de son mod\u00e8le \u00e9conomique.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Le lien entre parties prenantes et RSE<\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11786 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/plante-dans-les-mains-gimp-70-1-300x300.jpg\" alt=\"RSE\" width=\"93\" height=\"93\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/plante-dans-les-mains-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/plante-dans-les-mains-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/plante-dans-les-mains-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/plante-dans-les-mains-gimp-70-1.jpg 359w\" sizes=\"(max-width: 93px) 100vw, 93px\" \/><strong>La RSE (Responsabilit\u00e9 Soci\u00e9tale des Entreprises) s\u2019appuie en effet sur la notion de parties prenantes.<\/strong> Il s\u2019agit pour l\u2019entreprise de prendre conscience des attentes des diff\u00e9rentes parties prenantes. Ce qui va la conduire \u00e0 adapter son offre en fonction des attentes des consommateurs, mais aussi \u00e0 faciliter le dialogue social avec les salari\u00e9s, \u00e0 renforcer ses liens avec ses fournisseurs\u2026 <strong>Les normes internationales en mati\u00e8re de RSE<\/strong> (<a href=\"https:\/\/www.iso.org\/fr\/iso-26000-social-responsibility.html\">ISO 26000<\/a>) <strong>consid\u00e8rent que le dialogue avec les parties prenantes est une des pratiques fondamentales de la RSE.<\/strong><br \/>\nLe but \u00e9tant que l\u2019entreprise gagne en efficacit\u00e9 en \u00e9tant d\u2019une part capable de s\u2019adapter \u00e0 son environnement (caract\u00e9ris\u00e9 par les diff\u00e9rentes parties prenantes) et d\u2019autre part qu\u2019elle puisse augmenter son efficacit\u00e9 et ainsi accro\u00eetre sa performance \u00e9conomique.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Alors au final, que penser de la notion de parties prenantes pour une entreprise ?<\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11777 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/question-1.png\" alt=\"Question\" width=\"71\" height=\"96\" \/>Cette notion est int\u00e9ressante dans le sens o\u00f9 <strong>elle met en avant les liens qui existent entre l&rsquo;entreprise et son environnement.<\/strong> Ce lien est important notamment pour les entreprises d\u00e9sirant mettre en place une strat\u00e9gie adapt\u00e9e. De plus, au vu de l&rsquo;importance des travaux universitaires, il semble que ce concept prenne \u00e0 l&rsquo;avenir de plus en plus de place dans l&rsquo;analyse de la performance des entreprises. Cependant, il semble important de <strong>garder \u00e0 l&rsquo;esprit le fait que la finalit\u00e9 de la majorit\u00e9 des entreprises reste de faire du profit.<\/strong> <strong>La prise en compte des parties prenantes est donc un moyen pour l\u2019entreprise et non une fin. Mais c&rsquo;est un moyen offrant de r\u00e9elles opportunit\u00e9s pour les entreprises.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span class=\"s1\">Si cet article vous a int\u00e9ress\u00e9, vous pouvez \u00e9galement lire et retrouvez nos autres articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/rse-et-les-pme\/\"><span class=\"s3\">La RSE dans les PME<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/la-rse-et-les-createurs-dentreprise\/\"><span class=\"s5\">La RSE et les cr\u00e9ateurs d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/rse-et-competitivite\/\"><span class=\"s3\">RSE et comp\u00e9titivit\u00e9<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La question des parties prenantes est susceptible d\u2019int\u00e9resser les dirigeants car elle peut leur permettre de mieux comprendre leur environnement\u00a0ainsi que les changements actuels profonds de l\u2019\u00e9conomie. La notion de parties prenantes vient du domaine \u00e9conomique. D\u00e9finie en 1984 par&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-12946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Parties prenantes d&#039;une entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La notion de parties prenantes s&#039;est fortement d\u00e9velopp\u00e9e dans le jargon manag\u00e9rial des entreprises. 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