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Leviers individuels et organisationnels stratégiques de la performance sociale de l'entreprise : trois études empiriques

Abstract : We investigate how social and environmental responsibilities can be considered in the strategic decision-making processes of corporations. This doctoral research is based on three empirical papers, providing evidence for individual and organizational drivers of corporate social performance. We consider corporate social performance as a triple performance of corporations: economic, social and environmental. Corporate social performance measures the level of corporate social responsibility (CSR), which corresponds to the contribution of corporations to a sustainable development. For the first paper, we question in France180 financial and 144 non-financial managers, and 83 students in finance and 117 students in other majors than finance. Our investigations provide an overview of how financial managers perceive the importance of sustainability for corporate strategy. The second paper is based on the study of 286 companies of the STOXX Europe 600 Index of years 2007 to 2010. The results of this cross-cultural study are expected to contribute to a better understanding of when there is a need for the presence of a board CSR committee. In the third paper we use firm-level data of year 2012 from the Bloomberg World Index of 178 companies having created a board CSR committee. The results of this last study offer ways to ensure a suitable composition of this committee.
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Edina Eberhardt-Toth. Leviers individuels et organisationnels stratégiques de la performance sociale de l'entreprise : trois études empiriques. Gestion et management. Université de Lorraine, 2014. Français. ⟨NNT : 2014LORR0320⟩. ⟨tel-01752070⟩

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