Relationship between the corporate social responsibility approaches and the corporate social responsibility determinants: Quantitative findings from Moroccan perspective

  • Fadoua AGBANI Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
  • Souad GUELZIM Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco

Abstract

This research aims to deals with the impact of the corporate social responsibility determinants on using a specific the corporate social responsibility approach. In this research, we seek to understand to what extend specific motivations and factors shape the organizational behavior regarding the corporate social responsibility. The sample of this research contains 56 organizations that had been awarded the label of the corporate social responsibility in Morocco. A content analysis of websites is used for each organization’s corporate social responsibility communication. We use the qualitative data analysis for analyzing the content of the corporate social responsibility. This analysis used coding system for analyzing deeply the content related to the corporate social responsibility, found in each organization’s website or annual report. As results, the statistical analysis is done through data taken from content analysis in order to statistically test the influence of CSR approaches on the determinants of CSR.

 

Keywords : corporate social responsibility, corporate strategy, information, stakeholders, isomorphism.

JEL Classification : L2

Paper type : Empirical research.

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Published
2023-12-31
How to Cite
AGBANI, F., & GUELZIM, S. (2023). Relationship between the corporate social responsibility approaches and the corporate social responsibility determinants: Quantitative findings from Moroccan perspective. International Journal of Accounting, Finance, Auditing, Management and Economics, 4(6-2), 739-751. https://doi.org/10.5281/zenodo.10447865