Le lien entre l'engagement sociétal et la performance financière : Une application au secteur agroalimentaire
This article proposes to complete the previous literature results relative to a possible link between social and financial performances by analyzing an industry not yet explored, that is to say the agrofood sector. As "engaged consumption seems to be more representative to a sustainable way of consumption and not to a transitory fashion" (Hatchuel & al., 2006), agrofood companies have progressively invested social questions. This article supposes that they are not opposing financial and social stakes as two antagonist strategies, but that they appreciate their social performance as a way to satisfy stakeholders and to contribute indirectly to their profitability. If the first measure of social engagement, that is to say the social reporting indicator shows a positive relation with financial performance, the second one, that is to say the companies selection in a sustainable index, presents a negative relation.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650568|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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