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La responsabilité sociale, est-elle une variable influençant les performances d’entreprise?

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Abstract

In the last decades, Corporate Social Responsibility (CSR) has been deeply studied. Many researchers focused on the best social report form underlining advantages, and they shown that these documents follow more and more often balance-sheets. This work analyses the relation between the writing of social report and both with the profitability and with the technical efficiency. The outcomes suggest that Corporate Social Responsibility improves firm profitability and expands firm market share. Moreover, the relation between the writing of social report and technical efficiency shows that firms interested in Corporate Social Responsibility are also the most efficient, from a technical point of view.

Suggested Citation

  • Greta Falavigna, 2008. "La responsabilité sociale, est-elle une variable influençant les performances d’entreprise?," CERIS Working Paper 200810, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
    • Handle: RePEc:csc:cerisp:200810
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    1. Ataur Rahman Belal, 2002. "Stakeholder accountability or stakeholder management: a review of UK firms' social and ethical accounting, auditing and reporting (SEAAR) practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 9(1), pages 8-25, March.
    2. R. D. Banker & A. Charnes & W. W. Cooper, 1984. "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis," Management Science, INFORMS, vol. 30(9), pages 1078-1092, September.
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    More about this item

    Keywords

    Corporate Social Responsibility (CSR); Firm technical efficiency; Firm profitability; Data Envelopment Analysis; Bootstrap;
    All these keywords.

    JEL classification:

    • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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