COMPTE RENDU DE L’OUVRAGE : « LA RESPONSABILITÉ SOCIALE DES ENTREPRISES, DÉFIS, RISQUES ET NOUVELLES PRATIQUES », Sous la direction de Jacques Igalens, éditions Eyrolles, 2012

Abstract

The first part aims to identify and analyze the
double challenge to which CSR could respond.
The first is the breakdown in the relationship
bilateral employer / employee and their organizations
respective. CSR would make it possible to get out of this
dead end taking into account broader interests
stakeholders, even society as a whole because
it presents itself as a vector of recognition
of the creation of values ​​or even as an expression of
the emergence of a new social contract. The second
challenge is the uncertainty of the effects of performance
social responsibility sought by CSR on performance
economic, no research having indeed succeeded
to prove the cause and effect relationship. From there,
Jacques Igalens sets out five business case scripts
(strategic, reputational, social, commercial and
societal) to highlight in a very
educational creation of shared value to which
can drive the flow of each script. This is
undoubtedly on this point lies one of the main
contributions of the book in the analysis of the concept of
shared value introduced by economic doctrine
North American. Unlike some liberal theorists (Levitt or Friedman) having
fiercely fought the CSR movement
regarded as a new feudalism, the authors
of this new theory, Porter and Kramer, estimate
that capitalism is running out of steam ”and that
the company maintains a relationship of interdependence
with its environment.