Codes of conduct for the CSR practice

Abderrahmane Laib () and Rachida Sahraoui ()

Journal of Academic Finance, 2021, vol. 12, issue 1, 116-131

Abstract:

Objectives: demonstrate the Algerian company SONATRACH's commitment to CSR through the development of its code of conduct. \n

Originality / relevance: The issue addressed in this article is very relevant since it addresses a recent subject which is CSR and its practice through codes of conduct. These two subjects are not the subject of much scientific production in Algeria. As a result, the article provides interesting content and analysis contributing to the advancement of scientific knowledge. \n

Contributions: the study made it possible to conclude that the SONATRACH code of conduct corresponds to an internal regulation relating to the question of ethics, which on the subject of this one, it is satisfied to translate at the scale of the company the Algerian regulations. \n

Methodological contributions: This article contains the result of an in-depth analysis of the content of the SONATRACH code of conduct. The approach adopted consisted, first, in developing an analysis grid comprising a certain number of criteria, and then, carrying out an objective study of the code of conduct to arrive at results that take these criteria.

JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:12:y:2021:i:1:n:444

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