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Apparition d’un nouveau risque, le risque inhérent à la RSE, analyse de la littérature internationale et point de vue d’experts français

Author

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  • Jacques Igalens

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Najoua Tahri

Abstract

Risk management appeared in companies after the Second World War. At this time, it was mainly a transfer of risks to the insurance company. Only risks of accidents were subject of anticipation and prevention efforts. Nowadays, risk management and risk analysis have become important activities because they have strong financial consequences. Thus, the apparition of a new class of risks must be seriously taken into account. While the relationship between Corporate Social Responsibility and performance has been studied for a long time, the apparition of risks inherent to CSR is recent. We study this notion through two sources: scientific literature (mainly English and North American) published since 2000 and the opinion of French-speaking experts of CSR, members of the RIODD.

Suggested Citation

  • Jacques Igalens & Najoua Tahri, 2017. "Apparition d’un nouveau risque, le risque inhérent à la RSE, analyse de la littérature internationale et point de vue d’experts français," Post-Print halshs-01698553, HAL.
  • Handle: RePEc:hal:journl:halshs-01698553
    DOI: 10.3917/qdm.171.0113
    as

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