0000000000958531
AUTHOR
Souhir Khemir
L’influence du système de gouvernance sur l’intégration des critères de responsabilité sociétale de l’entreprise dans la rémunération variable des dirigeants français
International audience
Analyse de la relation entre l’intégration de la RSE dans la rémunération des dirigeants, la performance sociétale et la performance financière des entreprises françaises du CAC 40
National audience
Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms
Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.