Y a-t-il un impact de la RSE sur la performance financière de l'entreprise: Etude empirique sur les sociétés marocaines cotées à la bourse de Casablanca

Hajar Mouatassim Lahmini () and Abdelmajid Ibenrissoul
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Hajar Mouatassim Lahmini: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)
Abdelmajid Ibenrissoul: UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)

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Abstract: In this communication, the author tries to examine the effect of Corporate Social Responsibility (CSR) on financial performance of the enterprises listed in Casablanca stock exchange. The empirical study realized has confirmed the impact of CSR depending on the performance measure used in each case. Indeed, when economic return is used as performance measure, the CSR impact is positive and statistically significant. On the contrary, when financial performance is measured by stock performance or ROE, the impact of CSR is also positive but not significant statistically.

Keywords: Financial performance; Economic profitability; ROE; CSR; RSE; performance financière; Rentabilité économique; Rentabilité des fonds propres (search for similar items in EconPapers)
Date: 2016-06-13
Note: View the original document on HAL open archive server: https://hal.science/hal-01351951v1
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Published in 13ème congrès de l’ADERSE sous le thème : « La responsabilité sociale des organisations et des établissements d’enseignement supérieur », ISEOR & ADERSE, Jun 2016, Lyon, France

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