CSR practices, entrepreneurial orientation, and financial performance: the case of tunisian companies

Pratiques RSE, orientation entrepreneuriale et performance financière: le cas des entreprises tunisiennes

Mohamed Anis Ben Abdallah (), Hela Garrouch, Tahar Lazhar Ayed () and Tarek Mejri ()
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Mohamed Anis Ben Abdallah: UMA - Université de la Manouba [Tunisie], UCAR - Université de Carthage (Tunisie) = University of Carthage
Hela Garrouch: ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis
Tahar Lazhar Ayed: Dar Al-Hekma University, ESC Sfax - Ecole Supérieure de Commerce Sfax
Tarek Mejri: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: Entrepreneurial orientation (EO) and social responsibility are increasingly popular strategies. This study provides a Tunisian perspective on this ongoing debate. Using data from a cohort of 144 Tunisian companies, this quantitative study examines the mediating role of corporate social responsibility (CSR) in the relationship between EO and financial performance (FP). The collected data were analyzed using the partial least squares structural equation modeling (PLS-SEM) technique. The results show that EO has a positive and significant effect on FP. However, perhaps surprisingly, CSR does not seem to mediate this relationship. This particular finding underscores the importance of encouraging Tunisian managers to develop a "responsible" strategic vision and to acknowledge the role of intangible assets in achieving sustainable performance. Socioeconomic theory and associated management practices can offer valuable insights by integrating a macroeconomic approach to CSR with an operational approach.

Keywords: Équations structurelles; Management socio-économique; Orientation entrepreneuriale; Performance financière; RSE; Théorie des capacités dynamiques (search for similar items in EconPapers)
Date: 2024-12
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Published in Management & sciences sociales, 2024, 39 (4), pp.138-155. ⟨10.3917/mss.039.0138⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05039933

DOI: 10.3917/mss.039.0138

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