Approche analytique et critique autour de la relation entre RSE et performance financière

الملخص EN

This paper approaches the relation between the Corporate Social Responsibility (CSR) and the financial performance (FP).

In fact, enterprises investment enormously to strengthen their competitive positions and improve their profitabilities in a context that is characterized by extreme competitiveness.

In this context, it’s plausible to question about the contribution of the CSR to the improvement of the profitability and simultaneously to ponder on the risk which it presents when it is perceived as a useless additional cost? The answer to these querries, we already highlighted studies research conducted in this area and witch delineate the positive or negative links between CSR and FP.

On the other hand, we question about the outcome of a more complex relation between both which makes it so hard to think about a link to be established between the two.