IDEAS home Printed from https://ideas.repec.org/a/cxb/issued/v20i4n04.html

Quand l’environnement rencontre la finance : les ambivalences de la performance durable dans le secteur public

Author

Listed:
  • Roméo Martial DONGMO

    (University of Douala, Cameroon)

Abstract

From a fashionable theme, Corporate Social Responsibility is now assimilated to a fashion that lasts or even to an institutionalized trend that corresponds to the wisdom of the business community. In a context of new puplic management strongly marked by capitalist constraints on value creation in public sector, the need for a utilitarian vision of corporate citizenship is essential. To this end, the main objective of this research is to observe whether it is possible to establish a causal link between the environmental commitment of public entities and their profitability. Starting from a multi-theoretical framework consisting of the theory of dependence on resources and the theory of agency, we were interested in the industrial sector as a field of research with regard to the sensitivity of this sector of activity to environmental issues. Inspired by a post-positivist epistemological stance of a hypothetico-deductive nature, the methodology adopted is quantitative. The results show a positive influence of environmental commitment towards financial performance. Our major contribution is to prove that CSR policies could instill a partnership and cooperative vision and lay the foundations for a responsible governance model necessary for the success of the common project and likely to increase the public company's profitability in the long term.

Suggested Citation

  • Roméo Martial DONGMO, 2025. "Quand l’environnement rencontre la finance : les ambivalences de la performance durable dans le secteur public," Les Cahiers du CEDIMES, Institut CEDIMES, vol. 20(4), pages 44-57.
    • Handle: RePEc:cxb:issued:v20:i4:n04
    DOI: 10.69611/cahiers20-4-04
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.69611/cahiers20-4-04
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.69611/cahiers20-4-04?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Stefan Ambec & Paul Lanoie, 2009. "Performance environnementale et économique de l’entreprise," Économie et Prévision, Programme National Persée, vol. 190(4), pages 71-94.
    2. José Allouche & Patrice Laroche, 2005. "Responsabilité sociale et performance financière des entreprises : une synthèse de la littérature," Post-Print hal-00830582, HAL.
    Full references (including those not matched with items on IDEAS)

    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. Hajar Mouatassim Lahmini & Abdelmajid Ibenrissoul, 2017. "Quel effet de la Responsabilité Sociétale de l'Entreprise sur la performance financière d'un opérateur minier/ Approche par l'Analyse Coûts-Bénéfices," Post-Print hal-01746022, HAL.
    2. Hatem Hamouda & Dominique Wolff, 2013. "Innovation et compétitivité L'exemple d'entreprises tunisiennes ayant choisi la voie du développement durable," Post-Print halshs-01860089, HAL.
    3. Anas Yassine & Abdelmadjid Ibenrissoul, 2018. "Practices of the social responsibility in the listed Moroccancompanies : an analysis of Carroll's model (1991) and application to the Moroccan case
      [Pratiques de la Responsabilité Sociale dans les       ," Working Papers hal-01728603, HAL.
    4. Stéphanie Arnaud & David Wasieleski, 2014. "Corporate Humanistic Responsibility: Social Performance Through Managerial Discretion of the HRM," Journal of Business Ethics, Springer, vol. 120(3), pages 313-334, March.
    5. Sana Ben Abdallah & Dhafer Saidane & Sami Ben Mim, 2024. "The impact of governance on environmental performance: evidence from African countries," Economics Bulletin, AccessEcon, vol. 44(1), pages 122-139.
    6. Rim Makni & Claude Francoeur & François Bellavance, 2009. "Causality Between Corporate Social Performance and Financial Performance: Evidence from Canadian Firms," Journal of Business Ethics, Springer, vol. 89(3), pages 409-422, October.
    7. Rey Dang & L'Hocine Houanti & Mustapha Meziani & Tiziri Makhlouf, 2020. "La RSE et le désengagement des employés au travail : le rôle médiateur de la réputation de l'entreprise," Post-Print hal-02872464, HAL.
    8. Edina Eberhardt-Toth & David Wasieleski, 2013. "A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues," Journal of Business Ethics, Springer, vol. 117(4), pages 735-751, November.
    9. Rupin Bwami Kahombera & Euphrasie Kaningini Wamunzila & Marth Kashumu & Célestin Buchekuderwa & Elie Lunanga, 2018. "De La Responsabilité Sociale Des Entreprises (Rse) À Leur Performance, Cas Des Pme/Bukavu," Working Papers hal-01785600, HAL.
    10. Maria-Gaia Soana, 2011. "The Relationship Between Corporate Social Performance and Corporate Financial Performance in the Banking Sector," Journal of Business Ethics, Springer, vol. 104(1), pages 133-148, November.
    11. Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    12. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.

    More about this item

    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:cxb:issued:v20:i4:n04. 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: Valentin Radu (email available below). General contact details of provider: https://edirc.repec.org/data/cedp2fr.html .

    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.