Open Access Journal Article

What drives strategic Corporate Social Responsibility?

by Rania Béji a,b  and  Ouidad Yousfi c,* orcid
CEPN, University Sorbonne Paris Nord, Paris, France
GEF2A, ISG Tunis, University of Tunis, Tunis, Tunisia
University of Montpellier, Montpellier, France
Author to whom correspondence should be addressed.
Received: 15 January 2024 / Accepted: 11 April 2024 / Published Online: 11 July 2024


This study examines the role of the Corporate Social Responsibility Committee (CSRC) in the adoption of strategic Corporate Social Responsibility (CSR) projects that surpass regulatory requirements and basic stakeholder expectations. Our results demonstrate that the establishment of CSRCs enhances all strategic CSR mechanisms, particularly business reputation, stakeholder interaction, risk mitigation, and innovation. Additionally, strategic CSR practices exhibit a strong correlation with CSRC attributes and organizational characteristics. Specifically, the size of the CSRC is positively associated with all dimensions of strategic CSR. Furthermore, CEO membership is likely to impede risk mitigation and innovation capacity, whereas board chair membership enhances business reputation, stakeholder communication, and innovation potential. In terms of gender diversity, female CSRC members show a greater concern for business reputation and associated risks. Regarding committee functioning, increased meeting frequency has the potential to enhance various aspects of strategic CSR.

Copyright: © 2024 by Béji and Yousfi. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

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ACS Style
Béji, R.; Yousfi, O. What drives strategic Corporate Social Responsibility?. Journal of Economic Analysis, 2024, 91.
AMA Style
Béji R, Yousfi O. What drives strategic Corporate Social Responsibility?. Journal of Economic Analysis; 2024:91.
Chicago/Turabian Style
Béji, Rania; Yousfi, Ouidad 2024. "What drives strategic Corporate Social Responsibility?" Journal of Economic Analysis:91.
APA style
Béji, R., & Yousfi, O. (2024). What drives strategic Corporate Social Responsibility?. Journal of Economic Analysis, 91.

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