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Le lien entre l'engagement sociétal et la performance financière : Une application au secteur agroalimentaire

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  • Géraldine Riviere-Giordano

    ()
    (MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - CIRAD : UMR99 - IRD - IAMM - INRA : UR1110 - Montpellier SupAgro)

  • Sophie Giordano-Spring

    ()
    (MRM - Montpellier Recherche en Management - Université Montpellier II - Sciences et Techniques du Languedoc : EA4557 - Université Montpellier I - Université Paul Valéry - Montpellier III - Groupe sup de Co Montpellier)

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    Abstract

    Cet article se propose de contribuer aux apports antérieurs de la littérature sur une éventuelle relation entre la performance sociétale des entreprises et leur performance financière en analysant un secteur d‟activité jusqu‟alors non exploré, à savoir le secteur des industries et distributeurs de l‟agroalimentaire. Etant donné que " la consommation engagée semble plus s'apparenter à une tendance durable de la consommation qu'à une mode passagère " (Hatchuel & al., 2006), force est de constater que les sociétés agroalimentaires se sont globalement investies des problématiques sociétales. Il est ici supposé qu‟elles n‟opposent pas les objectifs de performance financière et sociétale comme deux stratégies concurrentes, mais qu‟elles entrevoient au contraire leur engagement sociétal comme un vecteur de satisfaction des stakeholders, favorable à leur rentabilité financière et donc à leur pérennité. Si l‟indicateur de diffusion d‟information apparaît comme ayant une influence positive sur la performance financière, la sélection des entreprises au titre d‟un indice socialement responsable, présente une relation de sens inverse.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650568.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650568

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650568/en/
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    Keywords: performance sociétale ; performance financière ; reporting sociétal ; indice d'investissement socialement responsable;

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