Responsabilité sociétale et performance financière des entreprises: une revue des modèles explicatifs du lien PSE – PF

Zakaria Abbass and Mohamed M’hamdi
Additional contact information
Zakaria Abbass: Institut Supérieur d’Ingénierie et des Affaires, Fès, Maroc
Mohamed M’hamdi: Université Sidi Mohamed Ben Abdellah, Fès, Maroc

Les Cahiers du CEDIMES, 2025, vol. 20, issue 2, 84-92

Abstract: Clarification of the economic impact of CSR has always been a major concern in the field of business-society relations. Thus, several works have focused on the nature of the links between the ability of companies to achieve a high level of CSR and their financial performance by studying the link between, on the one hand, the social (or societal) performance of the company (CSP) and, on the other hand, its financial performance (CFP). These interactions have been studied mainly through three levels of analysis that we will present successively: a theoretical level aimed at clarifying the explanatory mechanisms of the relationships between these variables, an empirical level aiming at clarifying the nature of the interaction between the measurements of these concepts and relying on statistical methods, and finally a more pragmatic and managerial level, aimed at determining why CSP and CFP can converge, building a business case for CSR.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.69611/cahiers20-2-05 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cxb:issued:v20:i2:n05

Ordering information: This journal article can be ordered from

DOI: 10.69611/cahiers20-2-05

Access Statistics for this article

Les Cahiers du CEDIMES is currently edited by Christian MICHON

More articles in Les Cahiers du CEDIMES from Institut CEDIMES Contact information at EDIRC.
Bibliographic data for series maintained by Valentin Radu ().