Pratiques RSE, orientation entrepreneuriale et performance financière : le cas des entreprises tunisiennes
To enhance their competitive edge, companies resort to various strategies. Foremost among these, entrepreneurial orientation (EO) and social responsibility are increasingly popular. This study provides a Tunisian perspective on this ongoing debate. Using data from a cohort of 144 Tunisian companies,...
সংরক্ষণ করুন:
| প্রধান লেখক: | , , , |
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| বিন্যাস: | Article ou chapitre numérique |
| ভাষা: | Français |
| প্রকাশিত: |
2024
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| বিষয়গুলি: | |
| অনলাইন ব্যবহার করুন: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| সংক্ষিপ্ত: | To enhance their competitive edge, companies resort to various strategies. Foremost among these, entrepreneurial orientation (EO) and social responsibility are increasingly popular. This study provides a Tunisian perspective on this ongoing debate. Using data from a cohort of 144 Tunisian companies, this quantitative study examines the mediating role of Corporate Social Responsibility (CSR) in the relationship between EO and financial performance (FP). The collected data were analyzed using the partial least squares structural equation modeling (PLS-SEM) technique. The results show that EO has a positive and significant effect on FP. However, surprisingly perhaps, CSR does not seem to mediate this relationship. This particular finding underscores the importance of encouraging Tunisian managers to develop a 'responsible' strategic vision and acknowledge the role of intangible assets in achieving sustainable performance. Socio-economic theory and associated management practices can offer valuable insights by integrating a macro-economic approach to CSR with an operational approach. |
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