CSR in French companies between performance target and environmental volatility: an empirical study

Najoua Talbi ()
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Najoua Talbi: University of Sousse

Environmental Economics and Policy Studies, 2025, vol. 27, issue 4, No 8, 683-704

Abstract: Abstract This study investigates the relationship between corporate social responsibility application, firm performance and environmental quality in France firms during the 2001–2018 with the help of causal impact analysis. In fact, few studies investigated the effects of CSR activities on environmentally sustainable development and pollution issue. Yet, as a determinant of environmental pollution solution, CSR haven’t received much attention. First, consistent with our hypothesis, the most scores of CSR statistically significantly and negatively impacts environmental pollution measured by the greenhouse emissions. Second, Different and mixed results about the impact of corporate social responsibility on firm performance. This research employed an innovative attempt to evaluate the crucial role of CSR ranking towards environment whereas it had somewhat a weaker impact on firm’s performance. The study’s results indicate that incorporating CSR activities, which both directly and indirectly contribute to reducing environmental pollution, into an organization’s environmental strategies for green finance is crucial. Each dimension of CSR demonstrated a positive correlation with environmentally sustainable development, highlighting the importance of integrating these practices into the core strategies of organizations.

Keywords: Pollution; CSR; Governance; Firm performance; Causal impact analysis; France (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s10018-024-00414-3

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