Responsabilité sociétale et performance financière des entreprises : une revue des modèles explicatifs du lien PSE – PF

Clarification of the economic impact of CSR has always been a major concern in the field of business-society relations. Thus, several works have focused on the nature of the links between the ability of companies to achieve a high level of CSR and their financial performance by studying the link between, on the one hand, the social (or societal) performance of the company (CSP) and, on the other hand, its financial performance (CFP). These interactions have been studied mainly through three levels of analysis that we will present successively: a theoretical level aimed at clarifying the explanatory mechanisms of the relationships between these variables, an empirical level aiming at clarifying the nature of the interaction between the measurements of these concepts and relying on statistical methods, and finally a more pragmatic and managerial level, aimed at determining why CSP and CFP can converge, building a business case for CSR.