Materiality and CSR: The New Requirements of Young Talents to Choose their Employer

Abstract

The expectations of young talents, particularly those of Generations Y and Z, have evolved significantly regarding Corporate Social Responsibility (CSR). Whereas CSR was once associated with philanthropic initiatives, young professionals now seek concrete, measurable actions that generate a real impact on environmental, social and governance issues. They favor organizations that act responsibly, ethically, and in alignment with sustainable values. In this context, the creation of shared value, as proposed by Porter and Kramer (2011), has become a strategic imperative for companies aiming to strengthen their attractiveness.

This study examines the influence of the materiality of CSR actions on organizational attractiveness. The findings show that young talents attach particular importance to the credibility and transparency of CSR commitments. They expect companies to implement tangible practices, such as measurable environmental policies, effective diversity and inclusion initiatives, and transparent governance structures. These actions enhance employer image while fostering trust and engagement among younger generations.

From a managerial perspective, the study highlights the need for organizations to define clear CSR objectives, ensure their effective implementation, and communicate their progress openly. Materiality, measurability, and transparency emerge as essential levers for attracting and retaining young talents. By adopting an integrated CSR approach grounded in authentic and verifiable commitments, companies can better meet the expectations of new generations and sustainably strengthen their organizational attractiveness.

Classification JEL: M14 J24 M51

Paper type: Theoretical Research