Igalens, Jacques and Tahri, Najoua (2017) Apparition d’un nouveau risque, le risque inhérent à la RSE, analyse de la littérature internationale et point de vue d’experts français. Question(s) de Management, vol. 1 (n° 16). pp. 113-123.

Abstract

The apparition of a new class of risks, the CSR risk, analysis of international literature and French expert opinions
Risk management appeared in companies after the Second World War. At this time, it was mainly a transfer of risks to the insurance company. Only risks of accidents were subject of anticipation and prevention efforts. Nowadays, risk management and risk analysis have become important activities because they have strong financial consequences. Thus, the apparition of a new class of risks must be seriously taken into account. While the relationship between Corporate Social Responsibility and performance has been studied for a long time, the apparition of risks inherent to CSR is recent. We study this notion through two sources : scientific literature (mainly English and North American) published since 2000 and the opinion of French-speaking experts of CSR, members of the RIODD.