Abstract :
The objectives of the companies have not stopped evolving. Traditionally profit maximization was considered as the ultimate goal of any business activity. Today, managers declined several alternative objectives such as long term profit rather than short one, image of brand, or respect for the environment Boiral (2006), through adoption of responsible behavior. Therefore, the notion of Corporate Social Responsibility (CSR) settles and takes place in Customs Company’s administration. The purpose of this paper is to identify the institutional determinants which explain the commitment of the companies into the CSR in the context of developing country. We have mobilized a review of the literature on the subject, based on the model of Thien (2011). This model has enabled us to implement two groups of institutional motivations. Data collected from a sample of 93 executives and business leaders working in Cameroon have allowed us to see that, companies that engage in CSR in Cameroon, consist the majority of large companies which are mostly subsidiaries of multinationals who not only just do what dictates the parent company, but also to adopt responsible behavior under pressure from civil society organizations, in order to have good reputation and a better image towards the public.
NaturalLanguageKeyword :
corporatesocial responsibility , social commitment , responsible , enterprise , institutional , determinant
