Les responsabilités sociétales obligatoires et volontaires des entreprises

Hervé Lado

Revue française de gestion, 2016, vol. N° 260, issue 7, 143-157

Abstract: The concept of responsibility has a double meaning -voluntary or mandatory- that maintains an ambiguity in the implementation of corporate social responsibility (CSR) and the contribution of businesses to sustainable development (SD). Using the concept of crypto-morality, we demonstrate that addressing the social costs generated through business operations ? at the heart of CSR ? is as credible and sustainable as it occurs within an institutional environment that enables the detectability of predatory behavior and dissuasive penalties. We build a mapping specifying the respective fields of voluntary and mandatory corporate responsibilities.

Date: 2016
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