IDEAS home Printed from https://ideas.repec.org/a/rvr/journl/20119142.html
   My bibliography  Save this article

Responsabilité sociale des entreprises et diversité des capitalismes

Author

Listed:
  • Capron, Michel
  • Petit, Pascal

Abstract

L’analyse de la littérature sur la responsabilité sociale des entreprises permet dans une première partie de l’article de distinguer trois temps : aux préoccupations éthiques des premiers temps ont d’abord fait suite des considérations utilitaristes puis une volonté d’apprécier l’activité des entreprises sur les trois plans de l’environnement, du social et de l’économique en termes de développement durable. Dans une seconde partie on a cherché à établir à partir de six enquêtes réalisées par l’entreprise KPMG entre 1993 et 2008 sur les rapports non financiers des plus grandes entreprises cotées de divers pays de l’OCDE les conditions dans lesquelles se développent un processus d’institutionnalisation autour de ce « reporting ». Là encore on distingue deux périodes, la première est poussée par la montée d’une préoccupation de l’opinion mondiale sur les problèmes d’environnement, elle concerne plus particulièrement certains secteurs d’activité. La seconde période suit à partir des années 2000 l’accélération de la financiarisation ; le « reporting » devient une « obligation » générale pour toutes ces sociétés cotées sur les places financières internationales. Le futur de cette pratique va dépendre dans un « troisième temps » à la fois des certifications et garanties qui continueront ou non à se développer et des conditions d’extension aux autres entreprises. Plusieurs scénarios pour cette troisième phase sont analysés en conclusion, qui à des degrés divers soulignent le caractère déterminant des types de capitalisme concerné.

Suggested Citation

  • Capron, Michel & Petit, Pascal, 2011. "Responsabilité sociale des entreprises et diversité des capitalismes," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 9.
    • Handle: RePEc:rvr:journl:2011:9142
    as

    Download full text from publisher

    File URL: http://regulation.revues.org/9142
    Download Restriction: no
    File URL: http://regulation.revues.org/pdf/9142
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Giuseppe Fontana & John McCombie & Malcolm Sawyer (ed.), 2010. "Macroeconomics, Finance and Money," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-28558-3.
    2. Bodet, Catherine & Lamarche, Thomas, 2007. "La Responsabilité sociale des entreprises comme innovation institutionnelle. Une lecture régulationniste," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 1.
    3. repec:dau:papers:123456789/4523 is not listed on IDEAS
    4. Jean-Claude Dupuis, 2008. "La responsabilité sociale de l'entreprise : gouvernance partenariale de la firme ou gouvernance de réseau ?," Revue d'économie industrielle, De Boeck Université, vol. 0(2), pages 67-86.
    5. Rémi BAZILLIER & Julien Vauday, 2009. "The Greenwashing Machine, Is CSR more than communication ?," LEO Working Papers / DR LEO 1617, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    6. José Allouche & Patrice Laroche, 2005. "A Meta-analytical investigation of the relationship between corporate social and financial performance," Post-Print hal-00923906, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Gharyeni, Abdellatif, 2020. "Responsabilité sociale de l’entreprise et nouvelles formes de gouvernance : une revue de la littérature [Corporate social responsibility and alternate forms of governance : a literature review]," MPRA Paper 101374, University Library of Munich, Germany, revised 2020.
    2. Séhier, Clément, 2014. "La responsabilité sociale des entreprises dans l’industrie chinoise : une recomposition de la relation salariale ?," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 15.
    3. Cézanne, Cécile & Rubinstein, Marianne, 2012. "La RSE comme instrument de gouvernance d’entreprise : une application à l’industrie française des télécommunications," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.
    4. Thomas André & Jean-Pierre Ponssard, 2015. "Managing Base of the Pyramid as a Business Opportunity : A Longitudinal Field Study," Working Papers hal-01221651, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cézanne, Cécile & Rubinstein, Marianne, 2012. "La RSE comme instrument de gouvernance d’entreprise : une application à l’industrie française des télécommunications," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.
    2. Justyna Fijałkowska & Beata Zyznarska-Dworczak & Przemysław Garsztka, 2018. "Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(3), pages 1-22, March.
    3. Will, Matthias Georg & Hielscher, Stefan, 2013. "How do companies invest in corporate social responsibility? An ordonomic contribution for empirical CSR research," Discussion Papers 2013-3, Martin Luther University of Halle-Wittenberg, Chair of Economic Ethics.
    4. Friedrich, Nina & Heyder, Matthias & Theuvsen, Ludwig, 2012. "Sustainability Management in Agribusiness: Challenges, Concepts, Responsibilities and Performance," 2012 International European Forum, February 13-17, 2012, Innsbruck-Igls, Austria 144979, International European Forum on System Dynamics and Innovation in Food Networks.
    5. Anne-Sophie Merot & Frédérique Grazzini & Jean-Pierre Boissin, 2014. "Gouvernance et développement durable : Le cas de la responsabilité élargie du producteur dans une filière de gestion des déchets," Post-Print halshs-01185814, HAL.
    6. Dominique Wolff & Chantale Roy & Sylvie Berthelot, 2009. "Projet D'Integration Du Developpement Durable Au Tableau De Bord Des Pme Par Une Adaptation Du Sd 21000," Post-Print halshs-00459419, HAL.
    7. Tae Kyung Yoon & Seongjun Kim & Takako Takano & Sun-Jin Yun & Yowhan Son, 2016. "Contributing to Sustainability Education of East Asian University Students through a Field Trip Experience: A Social-Ecological Perspective," Sustainability, MDPI, vol. 8(10), pages 1-19, October.
    8. Philip Arestis & Malcolm Sawyer, 2010. "What Monetary Policy after the Crisis?," Review of Political Economy, Taylor & Francis Journals, vol. 22(4), pages 499-515.
    9. Marty Stuebs & Li Sun, 2010. "Business Reputation and Labor Efficiency, Productivity, and Cost," Journal of Business Ethics, Springer, vol. 96(2), pages 265-283, October.
    10. Angus W. H. Yip & William Y. P. Yu, 2023. "The Quality of Environmental KPI Disclosure in ESG Reporting for SMEs in Hong Kong," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
    11. Roper, Stuart & Parker, Cathy, 2013. "Doing well by doing good: A quantitative investigation of the litter effect," Journal of Business Research, Elsevier, vol. 66(11), pages 2262-2268.
    12. Eduardo Ortas & Igor Álvarez & Ainhoa Garayar, 2015. "The Environmental, Social, Governance, and Financial Performance Effects on Companies that Adopt the United Nations Global Compact," Sustainability, MDPI, vol. 7(2), pages 1-25, February.
    13. Liliana Feleaga & Niculae Feleaga & Mihaela Dumitrascu, 2013. "Study On The Perception Of The Corporate Performance In Accounting And Audit Firms," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1316-1323, July.
    14. Mariusz Zieliński & Izabela Jonek-Kowalska, 2021. "Does CSR Affect the Profitability and Valuation of Energy Companies? An Example from Poland," Energies, MDPI, vol. 14(12), pages 1-24, June.
    15. Eduardo Duque-Grisales & Javier Aguilera-Caracuel, 2021. "Environmental, Social and Governance (ESG) Scores and Financial Performance of Multilatinas: Moderating Effects of Geographic International Diversification and Financial Slack," Journal of Business Ethics, Springer, vol. 168(2), pages 315-334, January.
    16. Madorran, Cristina & Garcia, Teresa, 2016. "Responsabilidade social corporativa e desempenho financeiro: O caso espanhol," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(1), January.
    17. Josefina Fernández-Guadaño & Jesús H. Sarria-Pedroza, 2018. "Impact of Corporate Social Responsibility on Value Creation from a Stakeholder Perspective," Sustainability, MDPI, vol. 10(6), pages 1-10, June.
    18. Paul-Olivier KLEIN, 2017. "Do Shareholders Value Bond Offerings? A Meta-Analysis," Working Papers of LaRGE Research Center 2017-04, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    19. Noordewier, Thomas G. & Lucas, Marilyn T., 2020. "On being green and profitable: Does industry context matter?," International Journal of Production Economics, Elsevier, vol. 223(C).
    20. Frederik Plewnia & Edeltraud Guenther, 2017. "The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 347-376, October.

    More about this item

    Keywords

    développement durable; gouvernance des entreprises; modes de régulation des économies; processus d’institutionnalisation; responsabilité sociale des entreprises; corporate social responsibility; firms governance; institutionalization process; modes of regulation; sustainable development; desarrollo sustentable; gobernanza de las empresas; modos de regulación de las economías; procesos de institucionalización; responsabilidad social de las empresas;
    All these keywords.

    JEL classification:

    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rvr:journl:2011:9142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Pascal Seppecher (email available below). General contact details of provider: https://theorie-regulation.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.