Presentations at an Academic or Professional conference
For over a decade European institutions have been interested in a corporate social model where CSR concepts are naturally valued. CSR, which is defined as ¿a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis¿, implies that firms have to be more aware and responsible when dealing with both their social and environmental impacts. Sustainable development issues are risk-related, and those may interfere with long-term efficiency of a given company. How to make company improve their social reporting processes? Companies have to face a dilemma: on the one hand, important CSR practices allow companies to win a competitive advantage over their non CSR-friendly competitors, but on the other hand, if it is possible to evaluate the cost of such policies, the positive effect of such policies is hard to measure.
DE BEAUFORT, V. (2007). Un contexte européen porteur en matière de responsabilisation des entreprises.