The Indicators of the Corporate Social Responsibility: A Search for Efficiency or a Concern for Legitimacy Towards Stakeholders? A Proposed Explanatory Model

The Indicators of the Corporate Social Responsibility: A Search for Efficiency or a Concern for Legitimacy Towards Stakeholders? A Proposed Explanatory Model

Abdelkarim Asdiou (ENCG-Casablanca, Hassan II University, Casablanca, Morocco) and Bouchaib Mokhtari (ENCG-Settat, Hassan Premier University, Casablanca, Morocco)
DOI: 10.4018/IJSSMET.2019010105

Abstract

The objective of the present paper is to propose an explanatory model identifying the determinants of the recourse to the CSR indicators and spotting the real motivation of companies to use them: for efficiency or a concern for legitimacy towards stakeholders? To carry out this research, the researchers have chosen a qualitative methodology by analysing eight cases of companies labelled CSR. The researchers try to show that the use of CSR indicators obeys to two different but complementary theoretical frameworks. The contingent theory explains the architecture of management control systems according to the “technical environment” of the company that seeks greater efficiency. Whereas in the neo-institutional perspective, the use of CSR indicators can be explained by the “social and institutional environment” in which the enterprise, seeking greater legitimacy, evolves. Through the combination of these two theoretical frameworks, this paper provides an academic basis for future studies which envisage testing the model through a quantitative study.
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2. Th E Csr Indicators: A New Management Control Tool

Within a sustainable development context, the performance measurement can only be done on the basis of accounting and financial information (Depoers et al., 2003). The use of non-financial indicators appears to be a necessity for driving a performance whose content and contours have widened. The literature does not give a synthetic definition of the notion of non-financial indicators (Évelyne and Grégory, 2005); however, they are most often apprehended as opposed to financial indicators. They are non-financial because they do not directly reflect the financial purpose as can the economic indicators derived from the company's financial statements. Kaplan and Norton (2003) argue that non-financial indicators complement the financial indicators that remain focused on short-term action. Moreover, they tend to translate social (Martory, 1999) and ecological concerns (Oxibar, 2009) of the company, and they fall within the framework of a strategic vision.

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