REGS Outils de lecture

The CSR concept is illustrated for the first time by the Keynesian economist Howard Bowen, through his book entitled "Social responsibilities of the businessman". If the birth of this thought is dedicated exclusively for a profit companies, several transitions and mutations from the end of the 20^th century have pushed those responsible at the micro or macro economy to adopt a CSR approach, which aims to convey a responsible image of any company or organization whether for profit or non-profit objective.

We aim through this paper highlight the specificities of a CSR approach in a non-profit company, in this case the adaptation of a consulting in CSR to gauge the involvement of this kind of company to start such an approach. We arrived at several results, applying the CSR consulting on the hospital Ibn Sina OEB, among these results: there are two distinct objectives in this kind of establishment, the objective of the administration which focuses on the governance of this kind of company, trying to shout a symbiosis between the three stakeholders (care seekers, the offer of care and funding mechanisms); on the other hand, the objective of health professionals revolves around parameters such as : social, communication and societal commitment.