1. Understanding the CSR approach and its challenges

The concept of CSR developed in the 1960s, at the initiative of ecological and humanitarian associations who wanted to see companies take greater account of their social and environmental impacts.

It refers to companies' responsibility for the environmental, social and societal impact of their activities. To assume this responsibility, they must comply with current regulations, particularly in the social and environmental fields.

CSR is seen as an ideal way of encouraging companies to implement a sustainable development strategy. In this context, it is customary to distinguish three types of action, corresponding to the three components of sustainable development.

• The social dimension: for example, how to boost job satisfaction and employee identification with the company's environmental commitments?...