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Y a-t-il un impact de la RSE sur la performance financière de l'entreprise : Etude empirique sur les sociétés marocaines cotées à la bourse de Casablanca

Author

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  • Hajar Mouatassim Lahmini

    (UH2MC - Université Hassan II [Casablanca])

  • Abdelmajid Ibenrissoul

    (UH2MC - Université Hassan II [Casablanca])

Abstract

In this communication, the author tries to examine the effect of Corporate Social Responsibility (CSR) on financial performance of the enterprises listed in Casablanca stock exchange. The empirical study realized has confirmed the impact of CSR depending on the performance measure used in each case. Indeed, when economic return is used as performance measure, the CSR impact is positive and statistically significant. On the contrary, when financial performance is measured by stock performance or ROE, the impact of CSR is also positive but not significant statistically.

Suggested Citation

  • Hajar Mouatassim Lahmini & Abdelmajid Ibenrissoul, 2016. "Y a-t-il un impact de la RSE sur la performance financière de l'entreprise : Etude empirique sur les sociétés marocaines cotées à la bourse de Casablanca," Post-Print hal-01351951, HAL.
    • Handle: RePEc:hal:journl:hal-01351951
    Note: View the original document on HAL open archive server: https://hal.science/hal-01351951
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    References listed on IDEAS

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