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La responsabilité sociétale des entreprises:enjeux stratégiques et méthodologies de recherche

Author

Listed:
  • 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

Suggested Citation

  • Frédérique Déjean & Jean-Pascal Gond, 2004. "La responsabilité sociétale des entreprises:enjeux stratégiques et méthodologies de recherche," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 5-31, March.
    • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q1:p:5-31
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    References listed on IDEAS

    as
    1. Webley, Paul & Lewis, Alan & Mackenzie, Craig, 2001. "Commitment among ethical investors: An experimental approach," Journal of Economic Psychology, Elsevier, vol. 22(1), pages 27-42, February.
    2. Abagail McWilliams & Donald Siegel, 2000. "Corporate social responsibility and financial performance: correlation or misspecification?," Strategic Management Journal, Wiley Blackwell, vol. 21(5), pages 603-609, May.
    3. Bricker, Robert & Chandar, Nandini, 2000. "Where Berle and Means went wrong: a reassessment of capital market agency and financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 529-554, August.
    4. Catherine M. Paul & Donald Siegel, 2006. "Corporate social responsibility and economic performance," Journal of Productivity Analysis, Springer, vol. 26(3), pages 207-211, December.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Perrine Ferauge, 2012. "A Conceptual Framework Of Corporate Social Responsibility And Innovation," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(5), pages 85-96.
    2. Déjean, Frédérique, 2004. "Contribution à l'étude de l'investissement socialement responsable : Les stratégies de légitimation des sociétés de gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10473 edited by Colasse, Bernard.
    3. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    4. Florence Rodhain & Bernard Fallery, 2010. "Après la prise de conscience écologique, les T.I.C. en quête de responsabilité sociale," Post-Print hal-00821450, HAL.

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    More about this item

    Keywords

    responsabilité sociétale de l’entreprise; stratégie; stratégie de recherche; corporate social responsibility; strategy; research strategy.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm

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