Impact de la notation sociétale sur la dynamique des performances environnementale, sociale et de gouvernance dans un contexte international: une étude empirique fondée sur la base longitudinale Vigéo Eiris

Sami Ben Larbi (), Alain Lacroux () and Philippe Luu ()
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Sami Ben Larbi: CERGAM de Toulon - Centre d'Études et de Recherche en Gestion d'Aix-Marseille/Equipe de recherche de Toulon - CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon, Kedge Business School [Talence]
Alain Lacroux: IDP - Institut du Développement et de la Prospective - EA 1384 - UVHC - Université de Valenciennes et du Hainaut-Cambrésis - IAE - Institut d'Administration des Entreprises - UPHF - Université Polytechnique Hauts-de-France
Philippe Luu: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Abstract: Our study suggests to assess the impact of societal rating on the evolution of companies' environmental, social and governance (ESG) performance in an international context. Using the Vigéo Eiris longitudinal database (2004-2015), we have shown that the firm's response to social rating, should be nuanced. For the majority of ESG criteria, companies belonging to a "best in class" reference group show a lower improvement trend than other companies, but which remain contingent. The variations observed in societal practices thus reflect the ability to adapt their CSR policies to market signals in order to respond more effectively to their stakeholders' expectations and the pressures imposed by their institutional environment.

Date: 2018-08
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Published in Recherches en sciences de gestion, 2018, 127, pp.187-214. ⟨10.3917/resg.127.0187⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02009371

DOI: 10.3917/resg.127.0187

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