Abstract:

This research examines the effects of Corporate Social Responsibility (RSE) on the financial performance in the Tunisian context. The RSE is measured by an investigation which is addressed to a 30 companies. Thus the financial performance is measured using two accounting variables: return in assets (ROA) and return in equity (ROE). The financial data are those of 2004, 2005, 2006, and 2007. The results show the absence of relationship between the RSE and the financial performance measured by ROA, whereas there is a positive relationship if the financial performance is measured by the ROE.