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Pratique RSE, orientation entrepreneuriale et performance : cas des entreprises tunisiennes

Author

Listed:
  • Tahar-Lazhar Ayed

    (Dar Al-Hekma University)

  • Tarek Mejri

    (LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne)

  • Hela Garrouch

    (ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis)

Abstract

Afin de renforcer leur compétitivité, les entreprises cherchent à adopter certaines stratégies dont l'orientation entrepreneuriale (OE) et la responsabilité sociale qui gagnent en popularité. A partir d'une étude quantitative menée auprès de 144 entreprises tunisiennes, nous explorons le rôle médiateur de la Responsabilité Sociale de l'Entreprise (RSE) dans la relation entre l'OE et la Performance Financière (PF). Les données collectées ont été analysées par la technique des équations structurelles de moindres carrés partiels (SEM-PLS).Les résultats rapportent que l'OE a un effet positif et significatif sur la PF. En revanche la RSE ne joue pas de rôle médiateur dans cette relation. D'où l'importance de ce travail pour attirer l'attention des managers tunisiens pour engager un plan stratégique et plus de moyens financiers pour un meilleur entrepreneuriat durable et donc une meilleure performance.

Suggested Citation

  • Tahar-Lazhar Ayed & Tarek Mejri & Hela Garrouch, 2023. "Pratique RSE, orientation entrepreneuriale et performance : cas des entreprises tunisiennes," Post-Print hal-04281421, HAL.
    • Handle: RePEc:hal:journl:hal-04281421
    as

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