Rethinking the SSE enterprise in light of CSR and the Pacte law

Repenser l’entreprise de l’ESS à l’aune de la RSE et de la loi Pacte

Éric Bidet (), Maryline Filippi and Nadine Richez-Battesti ()
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Éric Bidet: GAINS - ARGUMANS - Atelier De Recherche En Gestion De L'université Du Mans - GAINS - Groupe d'Analyse des Itinéraires et des Niveaux Salariaux - UM - Le Mans Université
Nadine Richez-Battesti: LEST - Laboratoire d'Economie et de Sociologie du Travail - AMU - Aix Marseille Université - CNRS - Centre National de la Recherche Scientifique

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Abstract: Following the abuses from the financialization of companies, the role of the firm has evolved to better take into account the impact of its business activities. The 2014 SSE Act already showed a recognition of and interest in enterprises with objectives other than simply the return for shareholders. Organisations concerned about demonstrating their societal commitment can now choose between opting for an SSE enterprise form, pursuing a corporate social responsibility (CSR) agenda, or giving themselves a "raison d'être" (PACTE law). Against this background, what is the role, meaning and future of the SSE enterprise? This article describes the relationship between these different approaches and models of social and environmental responsibility to see how they converge and differ.

Date: 2019-07-03
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Published in Revue Internationale de l'Economie Sociale, 2019, 353 (3), pp.124-137. ⟨10.3917/recma.353.0124⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03925983

DOI: 10.3917/recma.353.0124

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