Le lien entre l'engagement sociétal et la performance financière: une application au secteur agroalimentaire

Géraldine Rivière-Giordano () and Sophie Giordano-Spring ()
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Géraldine Rivière-Giordano: UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier
Sophie Giordano-Spring: UM1 - Université Montpellier 1

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Abstract: This article proposes to complete the previous literature results relative to a possible link between social and financial performances by analyzing an industry not yet explored, that is to say the agrofood sector. As "engaged consumption seems to be more representative to a sustainable way of consumption and not to a transitory fashion" (Hatchuel & al., 2006), agrofood companies have progressively invested social questions. This article supposes that they are not opposing financial and social stakes as two antagonist strategies, but that they appreciate their social performance as a way to satisfy stakeholders and to contribute indirectly to their profitability. If the first measure of social engagement, that is to say the social reporting indicator shows a positive relation with financial performance, the second one, that is to say the companies selection in a sustainable index, presents a negative relation.

Keywords: PERFORMANCE SOCIETALE; REPORTING SOCIETAL; INDICE D'INVESTISSEMENT SOCIALEMENT RESPONSABLE; SOCIAL PERFORMANCE; FINANCIAL PERFORMANCE; SOCIAL REPORTING; SUSTAINABLE INDEX; INDUSTRIE AGROALIMENTAIRE; FINANCE; enterprises firms businesses; performance; entreprise (search for similar items in EconPapers)
Date: 2011-05-09
Note: View the original document on HAL open archive server: https://hal.science/hal-01499046v1
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Published in 32. Congrès de l'Association Francophone de Comptabilité (AFC), Association Francophone de Comptabilité. FRA., May 2011, Montpellier, France. 23 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01499046

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