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Determinants of corporate social responsibility in Tunisian context
Vol 2, Issue 2, 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.
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Macau University of Science and Technology, Macau