المسؤولية الاجتماعية و أثر تبنيها إتجاه أصحاب المصالح على واقع الأداء المالي للمؤسسات الاقتصادية الجزائرية : دراسة حالة مؤسسة فرتيال عنابة للفترة 2015-2019

الملخص EN

In this research, the nature of the relationship between the social practices of the Foundation and its financial performance during the study period extending from 2011 to 2015 will be analyzed in this research, using the Pearson correlation matrix and the multiple gradient regression model.

Responsibility is towards customers, responsibility towards society, responsibility towards the environment, while financial performance was expressed through a single dependent variable, which is return on assets.

The results of the study are summarized in the ence of a relationship between caring for workers, protecting customers, interacting with society and preserving the environment, with return on assets.

While there is a negative relationship between risk and return on assets, and there is a positive relationship between the size of the institution and the return on assets