Ceris-Cnr, W.P. N° 10/2008 

La responsabilité sociale, est-elle une variable influençant les performances d’entreprise?

[Is Corporate Social Responsibility a key-variable of firm performances?]

Greta Falavigna
(Chercheur du Ceris-Cnr)
Ceris-CNR (Conseil National de Recherche),
rue Real Collegio 30, 10024 Moncalieri, Turin, Italie
Telephone: 011/6824941; Fax: 011/6824966
E-mail: G.Falavigna@ceris.cnr.it
 

 

ABSTRACT. In the last decades, Corporate Social Responsibility (CSR) has been deeply studied. Many researchers focused on the best social report form underlining advantages, and they shown that these documents follow more and more often balance-sheets. This work analyses the relation between the writing of social report and both with the profitability and with the technical efficiency. The outcomes suggest that Corporate Social Responsibility improves firm profitability and expands firm market share. Moreover, the relation between the writing of social report and technical efficiency shows that firms interested in Corporate Social Responsibility are also the most efficient, from a technical point of view.

KEYWORDS: Corporate Social Responsibility (CSR), Firm technical efficiency, Firm profitability, Data Envelopment Analysis, Bootstrap

JEL CODES: B21, C14, L20, Z13

REMERCIEMENTS. Je remercie les referees du «Colloque International: Développement Durable, Responsabilité Sociale des Organisations et Performances Economiques: Bilan, Enjeux et Perspective», 13-15 Novembre 2008, Faculté de Droit de Marrakech. 

     

SCARICA QUESTO WP