أثر تبني ممارسات المسؤولية الاجتماعية على الأداء المالي للمؤسسات : دراسة عينة من المؤسسات الصغيرة و المتوسطة الجزائرية

الملخص EN

This paper is a descriptive study that sheds light on the impact of social responsibility on the financial performance of enterprises.

The study is conducted on a sample of small and medium-sized enterprises by applying the Model of Balanced Performance, which rests on a number of perspectives: the learning and growth perspective, the internal process perspective, the customer perspective, and the financial perspective.

The theoretical part of the study looks at the theories that provide an account of the causal relationship between social responsibility and financial performance before this relationship is further explored through practical application on the sample of enterprises mentioned previously.

The study reveals that there is a positive, albeit indirect, causal link between adopting the policy of social responsibility and financial performance through the perspectives suggested by the Model of Balanced Performance.

It is, therefore, here suggested that the traditional economic mode of thinking be rethought or else revolutionised if the social responsibility paradigm is to find practical and, more importantly, fruitful application in the Algerian context.