A relação entre a responsabilidade social das empresas e o desempenho financeiro
DOI:
https://doi.org/10.23882/ijdam.24079Palavras-chave:
Développement durable, Responsabilité Sociétale des Entreprises, Performance Sociale des Entreprises, performance financière, gestion des risques, parties prenantesResumo
No contexto atual em que o desenvolvimento sustentável se torna essencial, as empresas são cada vez mais chamadas a integrar as dimensões económicas, sociais e ambientais na sua gestão de riscos. Isso levou ao surgimento e à adoção generalizada da Responsabilidade Social Empresarial (RSE), afetando tanto os aspetos ambientais quanto sociais. O Desempenho Social Corporativo (PSE), resultante da implementação da RSE, tornou-se um indicador-chave que reflete a qualidade da gestão das relações com as partes interessadas. Este trabalho explora o PSE como índice de medição da responsabilidade social e examina a sua correlação com o desempenho financeiro, com o objetivo de compreender como essas duas dimensões interagem dentro das empresas, particularmente no contexto dos países emergentes.
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Direitos de Autor (c) 2024 Rachid OUSKOU, Mariya BAHI, Ibtissame LAKHLILI
Este trabalho encontra-se publicado com a Creative Commons Atribuição-NãoComercial 4.0.
