Abstract:

An increasing number of studies explore the relationship between digitalization and Corporate Social Responsibility (CSR), focusing on the impact of digital practices and skills on CSR initiatives. This article extends these studies by analyzing the relationship between firms’ approaches to digitalization (investment, need for support, training) and their CSR initiatives, while also examining the role of managers’ perceptions of CSR within this relationship. Based on a survey conducted by the M@rsouin Observatory involving 2,853 firms in Bretagne and Pays de la Loire, the findings confirm that managers’ perceptions can act as a driver of a virtuous cycle between digital transformation and CSR

Keywords: Company, Responsible, CSR, Digital, Innovation