Abstract (EN)

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 dialogue.’ 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.