Le « Business Case » de la RSE peut- il être source de performance économique pour la PME ?

Corporate Social Responsibility (CSR), reserved for a long time to large companies, is now a strategic issue for all sizes organizations, including SMEs. The business case provides a complementary set of arguments that convince managers that the firm's interest converges with that of the society and that they do not depart from the expectations of the shareholders. The purpose of this paper is to provide a general overview of the debates on the Business Case as a strategy for the adoption of the CSR by the SME and to present the academic controversies that try to demonstrate that adopting a CSR policy is a profitable strategy and can be considered a source of economic performance.

ACHABY, El Mustapha

Revue du Contrôle, de la Comptabilité et de l'Audit (2020)

PDF sur le site de l’éditeur

Import OAI-PMH · Identifiant source : oai:ojs2.revuecca.com:article/73