The current economic context has called into question a purely accounting and financial vision of corporate performance. Today, it is a question of managing performance that is both global and sustainable in a longer-term approach that includes societal and ethical criteria, because the real performance of a company is measured by its sustainability. This notion of global performance, associated with an increasingly transverse, cooperative and customer-oriented management, promises to link and optimize all of the company's processes. Improving performance thus requires mastering processes with the aim of continuously improving results and enhancing the value of human capital.