In the social and solidarity economic sector, organizations are becoming more professional and the competition is increasing. Although we can highlight the need for control and management activities, classic tools from capitalistic firms do not appear as being adapted to this sector. Tensions exist between management and social and solidarity objectives. This article use the attention theory to reconcile these two logics and aims to construct an innovate tool, relevant to this sector, accepted and used by all the actors within organizations. JEL Codes: M40