Évaluation de la performance sociétale des entreprises nord-américaines : Construction d’une typologie et analyse comparative des profils identifiés

Sami Ben Larbi 1 Alain Lacroux 2 Philippe Luu 3
1 CERGAM de Toulon - Centre d'Études et de Recherche en Gestion d'Aix-Marseille/Equipe de recherche de Toulon
CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille, IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon, UTLN - Université de Toulon
Abstract : This article aims to assess the corporate social performance of North American companies. We present the results of an exploratory study conducted on a 2848 companies sample extracted from the MSCI ESG STATS ® 2011 database. Our analysis, based on a hierarchical clustering technique, leads us to identify four clusters: uncommitted companies (N), committed companies (E), controversial companies (C) and perfectible companies (P). To achieve a better understanding of the differences between groups in our sample, we conducted a comparative analysis by relying on economic, demographic and financial information. If the relationship between financial variables and ESG performance tends to remain weak and vague, the economic and demographic variables (size, sector affiliation, research and development expenditures) seem to exert a significant impact on corporate social performance.
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https://halshs.archives-ouvertes.fr/halshs-01903034
Contributor : Sami Ben Larbi <>
Submitted on : Wednesday, October 24, 2018 - 9:24:30 AM
Last modification on : Friday, March 8, 2019 - 1:32:38 AM

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Sami Ben Larbi, Alain Lacroux, Philippe Luu. Évaluation de la performance sociétale des entreprises nord-américaines : Construction d’une typologie et analyse comparative des profils identifiés. Recherches en sciences de gestion, ISEOR, 2016, 112 (1), pp.197-223. ⟨10.3917/resg.112.0197⟩. ⟨halshs-01903034⟩

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