Abstract

The concept of CSR was subject to multiple approaches and research perspectives (Gond & Igalens, 2008). Its application in the Anglo-Saxon context revealed a lack of consensus on identifying its dimensions (Auperles et al., 1985). In this study, we will try to empirically explore this concept in the Tunisian context. In this regard, a quantitative questionnaire-based survey of Tunisian companies highlights the four-dimensional nature of social responsibility, with philanthropic responsibility standing out as the most influential dimension in CSR perception in Tunisia.

Highlights

  • With the advent of globalization and the development of international trade, the concept of corporate social responsibility (CSR) has been receiving an increasing acclaim

  • According to a study under the Development Partnership with the Private Sector framework (GIZ-DPP) in 2012, the perception of CSR by Tunisian companies is “partial and differentiated and responds more to immediate concerns resulting from an external constraint or an expected benefit than to a long-term vision”

  • The study suggests the existence of major difficulties in the implementation of CSR

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Summary

Introduction

With the advent of globalization and the development of international trade, the concept of corporate social responsibility (CSR) has been receiving an increasing acclaim. The most popular definition of CSR is the one proposed by the European Commission in its 2001 Green Paper; “companies’ voluntary integration of social and environmental concerns in their business operations and in their interaction with their stakeholders.”. Most research has focused on the nature of CSR in developed countries, yet little research has examined the same concept in developing countries. We will try to determine the concept of CSR in Tunisian companies using the model of Carroll (1979). Our approach consists of a quantitative questionnaire-based survey of managers of a sample of Tunisian companies. We report on an empirical analysis as part of a quantitative study of a sample of Tunisian companies

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