THE BENEFITS AND COSTS OF THE CSR STRATEGY OF TOURISM DEVELOPMENT COMPANIES, BETWEEN ECONOMIC VIABILITY AND SOCIAL UTILITY. CASE OF THE DEVELOPMENT AND PROMOTION COMPANY OF THE TAGHAZOUT RESORT
Abstract
CSR is a concept that has changed significantly over time. Indeed, its definition has evolved considerably since Howard Bowen's book (1953). The latest official definition used is that of the European Commission, which considers CSR to be: "the responsibility of companies for the effects they have on society" (2012, p. 7). This definition demonstrates how complex the notion of CSR is as a concept but especially as a managerial practice. Many researchers have demonstrated the positive impact of CSR on the economic performance of the firm, in this case the proponents of stakeholder theory (Freeman, 1984; Freeman and Gilbert, 1988; Evan and Freeman, 1988).
This research aims to answer the problem of the interaction between CSR and the economic performance of the Development and promotion company of the Taghazout resort (DPCTR). To provide elements of response to this problem, we will identify the costs and benefits of the CSR strategy implemented by this company and propose a typology of these costs and benefits.
This research will be articulated around two parts. The first part will be devoted to a literature review of CSR. The second part will concern the specificities of the CSR strategy of DPCTR, the methodological approach, the preliminary results concerning the identification of the costs and benefits of the CSR strategy and the proposed cost-benefit typology
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