The Indicators of the Corporate Social Responsibility

Author:

Asdiou Abdelkarim1,Mokhtari Bouchaib2

Affiliation:

1. ENCG-Casablanca, Hassan II University, Casablanca, Morocco

2. ENCG-Settat, Hassan Premier University, Casablanca, Morocco

Abstract

The objective of the present paper is to propose an explanatory model identifying the determinants of the recourse to the CSR indicators and spotting the real motivation of companies to use them: for efficiency or a concern for legitimacy towards stakeholders? To carry out this research, the researchers have chosen a qualitative methodology by analysing eight cases of companies labelled CSR. The researchers try to show that the use of CSR indicators obeys to two different but complementary theoretical frameworks. The contingent theory explains the architecture of management control systems according to the “technical environment” of the company that seeks greater efficiency. Whereas in the neo-institutional perspective, the use of CSR indicators can be explained by the “social and institutional environment” in which the enterprise, seeking greater legitimacy, evolves. Through the combination of these two theoretical frameworks, this paper provides an academic basis for future studies which envisage testing the model through a quantitative study.

Publisher

IGI Global

Reference67 articles.

1. Management accounting as practice

2. A Conceptual Model for the Implementation of Lean Product Development

3. De quelques enjeux épistémologiques d’une méthodologie générale pour les sciences sociales;P.Alvaro;La recherche qualitative. Enjeux épistémologiques et méthodologiques,1997

4. Corporate Social Responsibility: The Good, the Bad and the Ugly

5. Bardin, L. (2003). L'analyse de contenu. Paris: coll. Le psychologue, PUF.

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3