LA RESPONSABILITÉ SOCIALE DE L’ENTREPRISE : DE L’ACTION RESPONSABLE À LA RESPONSABILITÉ DE L’ACTION

Abstract

Corporate social responsibility is, in a long tradition, analysed on the based of causality. Through causality a
link is established between the real role of the firm in an action and consequences of that action. This paper
develops the idea that causality is insufficient and adds a relation of implication. Then the effective role of the
firm, in a causality sens, is no more the main object of responsibility. On the contrary responsibility is related
to the role attributed to the firm and not to the real role of the firm. This mean that representation or imaginative perception of the role, rather than effective role, is at the core of responsibility. We consider then identity of the firm as a main factor contributing to relate responsibility to the firm