Irresponsabilité et résipiscence

Batoul El Mawla, Assâad El Akremi and Jacques Igalens

Revue française de gestion, 2022, vol. N° 303, issue 2, 35-67

Abstract: The objective of this paper is to show that claims of corporate social irresponsibility lead to two types of responses: individual resipiscence?individual firms making local ?one-off? improvements or implementing broader improvements related to the particular area of controversy?and industry disciplining?compensatory actions by other firms in the industry that are not directly targeted by the claim. The authors test their theoretical predictions using hierarchical linear modeling and a sample of 1,803 firms from 2002 to 2014 from Thomson Reuters Responsibility Ratings.

Date: 2022
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