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Codes de conduite pour la pratique de la RSE

Author

Listed:
  • abderrahmane LAIB
  • Rachida SAHRAOUI

Abstract

Objectifs : démontrer l’engagement de l’entreprise algérienne SONATRACH en faveur de la RSE à travers l’élaboration de son code de conduite.Méthode : cet article comporte le résultat d’une analyse approfondie du contenu du code de conduite de SONATRACH. La démarche retenue a consisté, premièrement, à élaborer une grille d’analyse comportant un certain nombre de critères, puis, réaliser une étude objective du code de conduite pour aboutir à des résultats qui tiennent compte de ces critères.Résultats : l’étude a permis de conclure que le code de conduite de SONATRACH correspond à un règlement interne relatif à la question de l’éthique, qui au sujet de celle-ci, il se contente de traduire à l’échelle de l’entreprise la règlementation algérienne.Originalité/pertinence : La problématique traitée dans cet article est très pertinente puisqu’elle aborde un sujet récent qui est la RSE et sa pratique par les codes de conduite. Ces deux sujets ne font pas l’objet de beaucoup de production scientifique en Algérie. De ce fait, l’article apporte un contenu et une analyse intéressants contribuant à l’avancement des connaissances scientifiques.

Suggested Citation

  • abderrahmane LAIB & Rachida SAHRAOUI, 2021. "Codes de conduite pour la pratique de la RSE," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(1), pages 116-131, June.
    • Handle: RePEc:jaf:journl:v:12:y:2021:i:1:n:337
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    References listed on IDEAS

    as
    1. Frédérique Déjean & Jean-Pascal Gond, 2004. "La responsabilité sociétale des entreprises : enjeux stratégiques et méthodologies de recherche," Post-Print halshs-00153440, HAL.
    2. Catherine Bodet & Thomas Lamarche, 2013. "La RSE contribue-t-elle au développement durable ?," Working Papers halshs-00912728, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    responsabilité sociale de l’entreprise – codes de conduite – éthique – SONATRACH - Algérie; corporate social responsibility - codes of conduct - ethics - SONATRACH - Algeria;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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