A reflection on the possibility of quantifying the contribution of CSR approaches to the overall performance of the company

Abstract

At present, CSR approaches are increasingly integrated into the strategies of companies. They are responses to economic, social, financial and environmental crises that directly affect the company’s performance. Several works in management science have made CSR and the company’s performance research topics. But, to our knowledge, none of them has raised the question of quantifying the contribution of a CSR approach to the company’s overall performance.

This article is intended to try to understand the relationship between the implementation of a CSR approach and the overall performance of the company, and the possibility of quantifying the contribution of the former to the achievement of the latter. We were able to know from the state of the art that the implementation of a CSR approach has a positive impact on the overall performance of the company, but the actual contribution of a CSR approach to the overall performance of the company is not easy to quantify due to technical, organizational and cultural constraints.