Contributors: Laboratoire « Lieux, Identités, eSpaces, Activités » (UMR CNRS 6240 LISA) (LISA); Centre National de la Recherche Scientifique (CNRS)-Università di Corsica Pasquale Paoli Université de Corse Pascal Paoli; Université de Rouen Normandie (UNIROUEN); Normandie Université (NU); Università di Corsica Pasquale Paoli Université de Corse Pascal Paoli; Paris Jourdan Sciences Economiques (PJSE); Université Paris 1 Panthéon-Sorbonne (UP1)-École normale supérieure - Paris (ENS-PSL); Université Paris Sciences et Lettres (PSL)-Université Paris Sciences et Lettres (PSL)-École des hautes études en sciences sociales (EHESS)-École nationale des ponts et chaussées (ENPC)-Centre National de la Recherche Scientifique (CNRS)-Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement (INRAE); Paris School of Economics (PSE); ANR-17-EURE-0001,PGSE,Ecole d'Economie de Paris(2017); ANR-15-CE05-0008,GREENGO,Nouveaux instruments de gouvernance pour la transition énergétique : le rôle des ONG(2015)
Abstract: International audience ; We explore differences in firms’ attitudes towards corporate social responsibility (CSR). Using a unique dataset covering 8,857 French firms, collected by the National Institute of Statistics and Economic Studies (INSEE), we identify firms conducting conscious CSR and others with effective but unaware CSR activities. We then construct three CSR pillar scores for each firm, using Mokken scale analysis, a form of non-parametric item response analysis. The CSR scores, along with responses to specific questions, allow us to characterize firms that implement conscious or unaware CSR. We then estimate simple probit and count data models to show that a significant share of firms are in fact actually engaged in unaware CSR, with no monotonic size effect. Cooperation with external actors such as NGOs mitigates the effect of firm size on the likelihood of conducting unaware CSR, while the effect of NGO campaigns against large firms is mainly to increase the environmental score of small firms in the same industry.
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