Determinants of corporate social responsibility in Tunisian context

Aroussia Jedidi, Manel Hadriche

Article ID: 3210
Vol 2, Issue 2, 2025
DOI: https://doi.org/10.54517/bmtp3210
Received: 6 January 2025; Accepted: 25 March 2025; Available online: 14 April 2025; Issue release: 30 June 2025


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Abstract

This paper examines the various determinants of corporate social responsibility (CSR) and assesses the impact of each on CSR practices. Drawing on a solid theoretical framework, we consider factors such as firm characteristics and governance mechanisms. In addition to the CSR determinants, we also explain the effect of the COVID-19 pandemic. This research aims to enrich the CSR literature and provide concrete perspectives for professionals wishing to strengthen their commitment to CSR.


Keywords

CSR; governance; COVID-19; firm characteristics


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