Entre labellisation et certification : la formalisation de la RSE dans les PME-ETI à la lumière de la théorie néo-institutionnelle

Key Points

• Formalization of RSE practices can enhance corporate reputation and stakeholder trust.
• Labellisation and certification serve as important mechanisms for legitimizing RSE initiatives.
• The neo-institutional theory provides a framework for understanding the influence of institutional pressures on PME-ETI.
• Ongoing discussions about RSE practices highlight the need for clearer guidelines and standards.