2. How the activity-based approach enables CSR management

Changes in the company's environment have an impact on its cost structure through the increased need for prospecting, organization, negotiation and management activities. Strategic intelligence is essential to anticipate threats and seize opportunities. The environment is becoming more complex, in the sense of greater instability (inducing a dynamic balance that is more delicate to regulate due to the increase in the number of stakeholders), hostility (displacement and appearance of new competition) and diversification. Market saturation, the accelerating pace of technological change, and the emergence of new sources of competition are giving rise to new environmental realities.

This is reflected in the tertiarization of activities, which is leading to a growing proportion of indirect costs linked to these structural and organizational activities, to the detriment...