Abstract:
Political CSR is probably one of the least used frameworks in management sciences to address the societal issue. However, more and more companies express their desire to act to respond to contemporary challenges such as the fight against poverty or climate change. This position was born from the excesses generated by the phenomenon of globalization. In France, the State's desire to preserve its regulatory capacity has pushed the legislator to propose a legal framework, the PACTE law and the "Société à Mission" system, to allow companies to have recognition and validate their societal commitment. How does the approach promoted by this label correspond to a political vision of CSR? What are the challenges for companies and what are its specificities with regard to the criteria generally highlighted to qualify political CSR? The author attempts to answer these questions through this article based both on theory and on first field experiences in France.
Keywords: Political CSR, Benefit Corporation, B Corp, Société à Mission, PACTE Law (France)
