Corporate Social Responsibility (CSR) and sustainability are currently strong trends in the business world. This is driven by a shift in social consciousness; companies cannot pursue profits at any cost without considering the impact of their strategies and actions on the environment, the economy, and society. The question of the link between CSR and corporate performance remains an important research topic in the field of management in general, and accounting in particular. This is partly due to the significance of CSR in the functioning of a company (Trang & Yekini, 2014). Specifically, despite numerous studies on the relationship between corporate social responsibility and financial performance, the literature is still inconclusive (Maqbool & Zameer, 2018).Our objective in this communication is to provide a relevant synthesis of the state of the art of CSR and its relationship with performance by addressing the following question: To what extent does the practice of CSR influence the financial performance of publicly traded companies? The methodological approach we will adopt is a theoretical study through a literature review to analyze the relationship between CSR and the performance of publicly traded companies
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9 April 2022
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