Cost-benefit analysis economic evaluation of CSR projects: evidence from Morocco

Abdelmajid Ibenrissoul, Souhaila Kammoun and Amine Lahiani

International Journal of Business Governance and Ethics, 2024, vol. 18, issue 4/5, 456-471

Abstract: In this paper, we perform a cost-benefit analysis (CBA) on a Moroccan corporate socially responsible company to evaluate not only the economic profitability of corporate social responsibility (CSR) engagement for the firm but also the environmental and societal benefits for Morocco. Our approach also offers the possibility to measure the value created by the anti-pollution system project of Casablanca area for all stakeholders and for the community. It has the advantage of evaluating, in monetary terms, a project that does not generate financial resources, which allows calculating the economic value of the CSR project. The obtained results show that the project is viable regardless of the considered benefits and costs subcategories. Important policy implications can be drawn from our analysis.

Keywords: corporate social responsibility; CSR; cost-benefit analysis; CBA; anti-pollution system; APS; economic evaluation; Morocco. (search for similar items in EconPapers)
Date: 2024
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