Abstract
Undertake in a vision of social ethics, implies that the company must behave like a responsible citizen. For this propose, the company is now responsible for negative effects of its activities. That mean, the company must actively contribute to minimizing the risks by engaging the environmental projects. While these investments are a threat to performance for some companies, others consider them a competitive factor and a source of value creation. Through this study, the authors will demonstrate, through a case study, that socially responsible investing can be, contrary to what most entrepreneurs think, a lever of value creation for the company. Thus, the first part will discuss the concepts of socially responsible investments and the related objectives. The second part will present the calculations related to the environmental investments and determine the added value of environmental protection while discussing the results emerging from the case study of the Company of Phosphate of Gafsa.
Highlights
With the development of research in the field of ecology, society is becoming increasingly aware of the potential impact of business activities on the environment
The company must actively contribute to minimizing the risks by engaging the environmental projects
For McWilliams et al (2001), it is, necessary that the corporate polluters take responsibility for the externalities borne by stakeholders
Summary
With the development of research in the field of ecology, society is becoming increasingly aware of the potential impact of business activities on the environment. For McWilliams et al (2001), it is, necessary that the corporate polluters take responsibility for the externalities borne by stakeholders. This action helps to bring business operations into a economic and social benefit to all stakeholders. This orientation helps to develop and expand social and environmental responsibilities of corporate polluters. According to Delphine (2008), the responsible company is one that reflects the consequences of its actions on itself and its environment. A socially responsible company is about satisfying the applicable legal requirements, and, investing more in human capital, environment and relationships with stakeholders
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