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Quel effet de la Responsabilité Sociétale de l'Entreprise sur la performance financière d'un opérateur minier/ Approche par l'Analyse Coûts-Bénéfices

Author

Listed:
  • Hajar Mouatassim Lahmini

    (UH2MC - Université Hassan II [Casablanca])

  • Abdelmajid Ibenrissoul

    (UH2MC - Université Hassan II [Casablanca])

Abstract

L'impact positif de la RSE n'est pas encore vérifié par toutes les théories. D'une part, selon l'approche partenariale (Freeman, 1984) l'effet de la RSE sur la performance financière de l'entreprise est plutôt positif puisque celle-ci tient compte des attentes de l'ensemble des parties prenantes ce qui, directement ou indirectement, finit par améliorer la performance de l'entreprise. A contrario, la théorie néoclassique (Friedman, 1962, 1970) soutient que la RSE pénalise plutôt les entreprises ayant mis en place des stratégies socialement responsables qui tiennent compte des attentes de l'ensemble des parties prenantes au lieu d'être destinées à améliorer la rentabilité pour les actionnaires uniquement. De plus, les différentes études empiriques menées sur cette thématique n'arrivent toujours pas à prouver le sens positif de la relation entre les deux performances sociales et financières. D'autre part, la théorie socio-économique tente de prouver par des études de terrain que l'approche de management socio-économique permet la libération des performances cachées ce qui équivaut à l'impact positif d'un comportement responsable de l'entreprise avec toutes ses parties prenantes. Dans notre travail, nous tenterons de répondre à la problématique de l'interaction entre RSE et performance financière d'une entreprise cotée opérant dans le secteur minier, à travers une analyse coûts-avantages, qui elle, est un outil d'évaluation et de décision permettant de mesurer la valeur économique des projets à caractère social et environnemental. Ce travail n'est toutefois 2 pas abouti en raison de l'incomplétude des données chiffrées servant au calcul des coûts et avantages aussi bien directs qu'induits de la stratégie RSE mise en place par l'entreprise.

Suggested Citation

  • Hajar Mouatassim Lahmini & Abdelmajid Ibenrissoul, 2017. "Quel effet de la Responsabilité Sociétale de l'Entreprise sur la performance financière d'un opérateur minier/ Approche par l'Analyse Coûts-Bénéfices," Post-Print hal-01746022, HAL.
    • Handle: RePEc:hal:journl:hal-01746022
    Note: View the original document on HAL open archive server: https://hal.science/hal-01746022
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    References listed on IDEAS

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