Abstract
Corporate social responsibility (CSR), is a concept in which companies integrate economic, social and environmental preoccupations in their activities and in their interactions with their stakeholders. CSR is the result of different requests from humanitarian and environmental organizations. In fact, this kind of organizations, wanted a better consideration of environmental and social impacts of corporate activities. In 1960, the concept of CSR began to appear in business literature. Since that time, CSR have been developed by several English and French researchers. Nowadays, CSR for companies is the declination of sustainable development, and tries to define companies' responsibility towards their stakeholders. Those stakeholders are any players inside or outside the company which are involved in its operation in terms of social responsibility.
They can be: executives, employees, customers, suppliers, intermediaries (banks, fund managers ...), insurance companies, community's citizens where the company operates, shareholders and investors… These days, Corporate Social Responsibility become more and more important in business. Indeed, 93% of executives (Philippe Delaroche , 10/27/2011) see CSR as essential for the development of companies. An organizational culture in which CSR is integrate, is a culture in which organization's members share the same views and beliefs about the importance of balancing social equity and environmental accountability.
