Corporate social responsibility practices as the apex of giving?

Purpose - This paper aims to analyze corporate social responsibility (CSR) practices from the epistemological position advocated by the MAUSS. The latter, beyond paying tribute to Marcel Mauss, refers to the project of combating all utilitarian and economistic reductionism. Design/methodology/approach - This paper discusses the question of the definition of CSR practices by basing the analysis on the definition proposed by Etogo, which considers CSR practices as all forms of key-giving transactions, material or immaterial, which update the primary and secondary links between the company and its human and non-human environment. Findings - The sociology of CSR practices is seeking the notion of gift in companies which are places of profit and utilitarian calculus. This research emphasizes that the triple duty of giving-receiving-returning structures CSR practices. The approach extends the perspective of Godbout’s gift, which recalls howHomo donator, along with Crozier and Friedberg’sHomo strategus, is at the center of CSR practices. Research limitations/implications - The proposed approach comes up against a particular limit. Despite its sociological fruitfulness, the gift paradigm is not immediately operational from a managerial point of view. Practical implications - This reflection suggests to consider that CSR practices participate in a form of reconfiguration of the efficiency of the company insofar as they call into question the partial analysis of the efficiency of the company for the benefit of the shareholders. For CSR practices to be effective, managers must understand the interdependence between society and business: the well-being of society and business development cannot be opposed. Managers therefore need to integrate CSR practices into the company's strategy. Social implications - This reflection can have interesting implications in terms of building citizen identity. Specifically, it is a question of rebalancing the link between social and economic logics, by legitimizing the social utility of companies as well as their involvement in the organization and functioning of the city. Originality/value - This note seeks to emphasize the fecundity of the epistemological position advocated by the MAUSS to reconstruct the role of CSR practices by adopting a balanced approach.