Abstract:

The concept of CSR was subject to multiple approaches and research perspectives (Gond and Igalens, 2008). Its application in the Anglo-Saxon context revealed a lack of consensus on identifying its dimensions (Auperles et al 1985). In this study, we will try to empirically explore this concept in the Tunisian context. In this regard, a quantitative questionnaire-based survey of a Tunisian companies of highlights the four-dimensional nature of social responsibility, with philanthropic responsibility standing out as the most influential dimension in CSR perception in Tunisia.