Corporate social responsibility is now attracting increasing interest around the world. For company, setting up a Corporate Social Responsibility and good governance gait makes perfect sense to promote transparency and dialogue with stakeholders, while strengthening its credibility and reputation in the market. This managerial approach is a flexible and effective mode of management through which the company interacts harmoniously with its stakeholders.

This article is part of an understanding of a complex phenomenon. It is complex because Corporate Social Responsibility is multi-faceted and refers to a wide variety of definitions and meanings. The concept of Corporate Social Responsibility requires a conciliation of interdependent spheres (financial, social, ecological and ethical) whose values and objectives can compete. It is also complex because the subject of research is pluralistic. The contradiction between different spheres is also a major theme for companies, which often have missions that call for arbitrations between their economic, environmental and social roles. The integration of a multifaceted management object into organizational practices juggling between several logics can enable us to grasp management challenges and expand knowledge about the mechanisms at work in the management of dilemmas by hybrid organizations.

This paper presents a broad review of the literature on Corporate Social Responsibility. Indeed, we present the different strategies and incentives of companies in Corporate Social Responsibility and the determinants of this latter which are of institutional and organizational nature.