Résumé
According to Friedman, M. (1970), Nobel Prize winning economist in 1976, “The sole purpose of the corporation is to maximize profits for its stockholders”. Profits do matter. However, more and more companies integrate social and environmental concerns into their businesses to develop Corporate Social Responsibility (CSR). Initially, Bowen (1953) introduced the concept of CSR in business management, arguing that companies have a moral duty to act in socially responsible ways toward society and future generations (Capron and Quairel-Lanoizelée, 2004). Subsequently, Carroll (1979) defined CSR as a set of obligations toward society: economic (to maximize profit, to create value and quality products), legal (to respect the laws and regulations), ethical (to act according to moral principles shared within the company) and philanthropic (to be charitable). The definition of Carroll is considered to be the foundation of theoretical approaches.