Theoretical foundations of social performance

Abstract

In this article, we will seek to deepen the understanding of the notion of social performance and the theoretical foundation of this social/societal responsibility of the firm towards its stakeholders. Let us note that a certain number of works will be called into question, to concretize the importance of taking into account this material and moral component by economic structures of all types and sizes, in maintaining the overall fairness of the parties. stakeholders. This review will allow us to theoretically justify, and guide a large part of contemporary research in the direction of the implementation and value of the work that has dealt with this concept.