العنوان بلغة أخرى: |
Analytical and Critical Approach Around the Relation between the CSR and Financial Performance |
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المصدر: | ملفات الأبحاث في الاقتصاد والتسيير |
الناشر: | جامعة محمد الأول - كلية العلوم القانونية والإقتصادية والإجتماعية - مركز الدراسات والبحوث الانسانية والاجتماعية |
المؤلف الرئيسي: | Fikri, Khalid (Author) |
المجلد/العدد: | ع4 |
محكمة: | نعم |
الدولة: |
المغرب |
التاريخ الميلادي: |
2015
|
الشهر: | سبتمبر |
الصفحات: | 11 - 33 |
DOI: |
10.12816/0030958 |
ISSN: |
2336-064x |
رقم MD: | 737134 |
نوع المحتوى: | بحوث ومقالات |
اللغة: | الفرنسية |
قواعد المعلومات: | EcoLink, IslamicInfo |
مواضيع: | |
كلمات المؤلف المفتاحية: |
Corporate Social Responsibility | Social Performance | Financial Performance
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رابط المحتوى: |
المستخلص: |
This paper approaches the relation between the Corporate Social Responsibility (CSR) and the financial performance (FP). In fact, enterprises investment enormously to strengthen their competitive positions and improve their profitabilities in a context that is characterized by extreme competitiveness. In this context, it’s plausible to question about the contribution of the CSR to the improvement of the profitability and simultaneously to ponder on the risk which it presents when it is perceived as a useless additional cost? The answer to these querries, we already highlighted studies research conducted in this area and witch delineate the positive or negative links between CSR and FP. On the other hand, we question about the outcome of a more complex relation between both which makes it so hard to think about a link to be established between the two. Ce papier aborde la relation entre la responsabilité sociale de l’entreprise (RSE) et la performance financière (PF). Dans un contexte caractérisé par une hyper compétitivité et une forte pression des parties prenantes, les entreprises investissent énormément pour renforcer leurs positions concurrentielles et améliorer leurs rentabilités. Dans ce contexte, nous nous interrogeons à propos de la contribution de la RSE à l’amélioration de la rentabilité, tout comme notre interrogation sur le risque qu’elle représente lorsqu’elle est perçue comme un surcoût inutile ? La réponse à ces interrogations passe par une étude critique de la littérature se rapportant aux liens positifs ou négatifs entre RSE et PF. |
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ISSN: |
2336-064x |