New Issues and New Approaches in CSR

Dear Colleagues,

Even though the literature on CSR has developed strongly in recent years, many authors note that more in-depth field studies are needed to better understand its antecedents, difficulties, resistances, and perceptions around CSR. In particular, the inter-relationship between CSR, corporate governance, and the financial performance of companies has been studied separately in the literature and previous studies show conflicting results.

The different gaps in the literature suggest developing more systemic and comprehensive approaches to CSR that consider its antecedents (conditions), deployment processes, and impacts. For quantitative research, it is mandatory to overcome several theoretical limits and methodological biases that impede the efficient and robust capitalization of empirical results on CSR issues, as well as the relationship between social performance and financial performance. Consequently, researchers have to face and solve endogeneity and/or sampling and/or metrical issues to investigate and decrypt the multi-level and, sometimes, reciprocal relationships between CSR and financial performance variables, for example. For qualitative studies, there is a lack of longitudinal studies and robust comparative research, as well as of case studies on SMEs and entrepreneurship.

Contributions addressing emergent issues, adopting original approaches, critical perspectives, and robust methodological and data design, are encouraged as well as papers focusing on CSR promises, challenges, practices, and impact metrics on SMEs and entrepreneurship.

Authors are encouraged to present their papers at the 12th Conference of Académie de l’Entrepreneuriat et de l’Innovation that will take place on October 13–15, 2021 in Sousse (Tunisia). Please see http://www.aei2021.com/ for more details about the conference.

Prof. Dr. Jean-Michel Sahut
Prof. Dr. Maria Giuseppina Bruna
Guest Editors

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• CSR 
• Corporate Governance 
• SME 
• Stakeholder theory and management 
• Inclusiveness 
• Antecedents 
• Social impact 
• Environmental impact