Social and environmental commitments in the voluntary sector: a study of organizational social responsibility in French nonprofit organizations

Purpose Corporate social responsibility is now extending to nonprofit organizations (NPOs) and becoming organizational social responsibility (OSR). Complementary visions are also emerging, particularly around the pyramid of nonprofit responsibilities. However, this pyramid approach raises a number of questions: at what level is OSR located? Is it therefore disconnected from the mission? Is it inevitable to be financially comfortable to engage in OSR? This article aims to answer these questions. Design/methodology/approach This paper presents the findings of an analysis of data from 170 French NPOs that have elected to make their information publicly available. Findings A study of the case of French NPOs demonstrates that financial resources are not a prerequisite for social and environmental commitments and that the mission is more or less present in these commitments. This indicates that OSR can be developed beyond the financial considerations, particularly by linking it directly to the mission (core activity OSR). In addition, a complementary OSR could be developed (non-core activity OSR). Originality/value This study adds to the literature on the social responsibility of NPOs, thanks to the French case.