La rentabilité de l'investissement dans la responsabilité sociale d'entreprise "RSE" : pourquoi et comment ?

Abstract : According to the strategic CSR theory, corporate social responsibility « CSR », defined as an investment in the quality of relationships with strategic stakeholders, is consistent with the economic goals of the firm. A universal positive correlation between CSR performance and financial performance is hypothesized that raises questions about the process and contingencies through which value creation occurs: if CSR investment is beneficial, can we explain why and how?The Gaïa-Index database, provided by EthiFinance French CSR rating agency covering 230 french small and middle capitalizations from 2011 to 2013 is analyzed to address the research question. The results are consistent with theorical and empirical consensus and the “human factor” is pointed out as a critical determinant in the positive relationship associating CSR and financial performance.
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Aline-Laure Espinassouze. La rentabilité de l'investissement dans la responsabilité sociale d'entreprise "RSE" : pourquoi et comment ?. Gestion et management. Université de Cergy Pontoise, 2018. Français. ⟨NNT : 2018CERG0970⟩. ⟨tel-02284410⟩

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