Title: Cost-benefit analysis economic evaluation of CSR projects: evidence from Morocco

Authors: Abdelmajid Ibenrissoul; Souhaila Kammoun; Amine Lahiani

Addresses: Laboratory of Scientific Engineering of Organizations (ISO), ENCG Casablanca, Hassan 2 University, Morocco ' IHEC, CODECI, University of Sfax, Route Sidi Mansour Km 10, Sidi Mansour 3061, Sfax, Tunisia ' University of Orléans, CNRS, LEO, FRE, Château de la Source, 2014, F-45067, 45100 Orléans, France

Abstract: In this paper, we perform a cost-benefit analysis (CBA) on a Moroccan corporate socially responsible company to evaluate not only the economic profitability of corporate social responsibility (CSR) engagement for the firm but also the environmental and societal benefits for Morocco. Our approach also offers the possibility to measure the value created by the anti-pollution system project of Casablanca area for all stakeholders and for the community. It has the advantage of evaluating, in monetary terms, a project that does not generate financial resources, which allows calculating the economic value of the CSR project. The obtained results show that the project is viable regardless of the considered benefits and costs subcategories. Important policy implications can be drawn from our analysis.

Keywords: corporate social responsibility; CSR; cost-benefit analysis; CBA; anti-pollution system; APS; economic evaluation; Morocco.

DOI: 10.1504/IJBGE.2024.139632

International Journal of Business Governance and Ethics, 2024 Vol.18 No.4/5, pp.456 - 471

Received: 15 Jul 2022
Accepted: 16 Jan 2023
Published online: 05 Jul 2024 *

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