Determinants of corporate social responsibility in Tunisian context

<p>This paper examines the various determinants of corporate social responsibility (CSR) and assesses the impact of each on CSR practices. Drawing on a solid theoretical framework, we consider factors such as firm characteristics and governance mechanisms. In addition to the CSR determinants, we also explain the effect of the COVID-19 pandemic. This research aims to enrich the CSR literature and provide concrete perspectives for professionals wishing to strengthen their commitment to CSR.<strong></strong></p>