Frédérique Déjean () (Université de Paris 9 Dauphine) Jean-Pascal Gond (Université de Toulouse 1)
Abstract
(VF)Cette contribution se propose de confronter le point de vue théorique et le point de vue des praticiens sur le concept de responsabilité sociétale des entreprises (RSE). Après avoir esquissé les fondements théoriques et montré l’importance stratégique des dimensions sociétales de la gestion dans le contexte contemporain, nous analysons les convergences entre les problèmes théoriques et managériaux liés à la définition, la mesure et l’impact financier de la RSE. Cette analyse nous conduit à proposer de nouveaux modes d’investigation de la responsabilité sociétale tenant mieux compte du rôle des acteurs. (VA) This paper proposes to confront theoretical and professional perspectives on corporate social responsibility (CSR), which is the subject of renewed interest by both academics and practitioners. After outlining the conceptual bases and showing the strategic importance of social dimensions in the contemporary context, we study the degree of convergence between theoretical and managerial problems related to the definition, as well as the measurement and the financial impact of CSR. This analysis emphasizes the necessity to better account for the role of various actors by viewing CSR as a social and cognitive construction
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Find related papers by JEL classification: M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Social Responsibility L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
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