La responsabilité sociale, est-elle une variable influençant les performances d’entreprise?

Greta Falavigna

CERIS Working Paper from CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY

Abstract: In the last decades, Corporate Social Responsibility (CSR) has been deeply studied. Many researchers focused on the best social report form underlining advantages, and they shown that these documents follow more and more often balance-sheets. This work analyses the relation between the writing of social report and both with the profitability and with the technical efficiency. The outcomes suggest that Corporate Social Responsibility improves firm profitability and expands firm market share. Moreover, the relation between the writing of social report and technical efficiency shows that firms interested in Corporate Social Responsibility are also the most efficient, from a technical point of view.

Keywords: Corporate Social Responsibility (CSR); Firm technical efficiency; Firm profitability; Data Envelopment Analysis; Bootstrap (search for similar items in EconPapers)
JEL-codes: B21 C14 L20 Z13 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2008-12
New Economics Papers: this item is included in nep-bec and nep-eff
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Persistent link: https://EconPapers.repec.org/RePEc:csc:cerisp:200810

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