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- handle: 10670/1.9lexwf
- hal: hal-03511371
- doi: 10.1002/csr.1944
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info:eu-repo/semantics/altIdentifier/doi/10.1002/csr.1944
Sujets proches
Development, Sustainable Sustainable economic development Sustainable development--Environmental aspects Economic sustainability Economic development, Sustainable ESD (Ecologically sustainable development) Smart growth Ecologically sustainable development Competence Companies Partnership--Law and legislation Businesses Firms Companies Enterprises Business organizations Organizations, Business Methods of analysis Analysis and chemistry Analytical methods Chemical analysis Analysis methods Analysis and examination Influence and resultsCiter ce document
Ludovic Cassely et al., « Sustainable development drivers of companies: An international and multilevel analysis », HAL-SHS : économie et finance, ID : 10.1002/csr.1944
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Résumé
By adopting a pluralistic theoretical framework from stakeholder theory, neo-institutional theory, and the resource-based view, this article aims to identify the determinants of the sustainable development commitment or corporate social performance (CSP) of companies in an international context through a macrolevel, mesolevel, and microlevel analysis. Using a methodology based on generalized estimation equation models and social data from the Vigeo Eiris longitudinal database (2004–2015), the study shows that the economic system, in the sense of Amable, and the industrial sector have the greatest influence on CSP and its dimensions. This finding puts into perspective work that attributes high explanatory power to macroeconomic and mesoeconomic variables and moderates the influence of microeconomic variables on CSP, as firm size, R&D policy, and financial performance.