Manuscript Title:

MANAGEMENT AND CONTROL TOOLS FOR CORPORATE SOCIAL RESPONSIBILITY: BETWEEN THE PROACTIVE STRATEGY AND THE ADAPTIVE CSR STRATEGY EMPIRICAL STUDY OF LARGE COMPANIES IN MOROCCO

Author:

NABIL SEGHYAR, MOHAMMED ACHRAF NAFZAOUI, EL HAMMOUMI AHMED

DOI Number:

DOI:10.17605/OSF.IO//QGFB3

Published : 2022-01-10

About the author(s)

1. NABIL SEGHYAR - PhD Student in Management Science, UNIVERSITY IBN TOFAIL – Morocco.
2. MOHAMMED ACHRAF NAFZAOUI - Teacher Researcher HDR, UNIVERSITY IBN TOFAIL – Morocco.
3. EL HAMMOUMI AHMED - PhD Student in Management Science , UNIVERSITY SIDI MOHAMED BEN ABDELAH – Morocco.

Full Text : PDF

Abstract

Empirical research on the impact of corporate social responsibility (CSR) strategy on management and control tools is limited and often exploratory in scope. It would be interesting to look into whether the CSR strategy entails a reconfiguration of the management and control tools in order to put societal commitment into a stage of steering, measurement, evaluation and control. The purpose of this article is, therefore, to propose an explanatory model that can identify the extent to which the CSR strategy contributes to is it implementing CSR management and control tools to reconfigure the system for measuring the overall performance of companies. However, the validation of the model in large companies in Morocco led us to carry out a theoretical study based on bibliographic research and, secondly, an empirical study. This article examines the impacts of CSR strategy on the management and control tools of large companies in Morocco. To carry out the study, we opted for a quantitative approach highlighting statistical analyses relating to the phenomenon studied. Thirty-five (35) questionnaires were distributed to 35 large companies, of which thirty (30) questionnaires were retrieved. The results show that the proactive CSR strategy contributes significantly to the implementation of CSR management and control tools in large companies in Morocco.


Keywords

CSR, CSR strategy, CSR management and control tools, large companies in Morocco, management control.