Responsabilité sociale des entreprises et création de la valeur comptable dans les PME de la ville de Yaoundé.

Abstract

The objective of our research is to show that CSR credibility influences accounting value creation. To achieve this, we asked the question of whether the credibility that can be given to CSR can have an effect on the creation of accounting value in a company. A diagnosis via questionnaire was made to SMEs in the city of Yaoundé to measure the practice of Corporate Social Responsibility within these SMEs. We arrived at the results that the implementation of Corporate Social Responsibility by SMEs in the city of Yaoundé is still very incomplete. However, several recommendations were made, such as a policy of employee well-being. The well-being of employees allows for better productivity and therefore better results for the company. Indeed, if SMEs improve their CSR policy by implementing a policy of monitoring the well-being of their employees, this would allow for a better development of the latter, who in return will invest themselves even more in their work and thus allow the company to achieve good results and be economically viable.