Undertake in a vision of social ethics, implies that the company must behave like a responsible\r\ncitizen. For this propose, the company is now responsible for negative effects of its activities. That\r\nmean, the company must actively contribute to minimizing the risks by engaging the environmental\r\nprojects. While these investments are a threat to performance for some companies, others consider\r\nthem a competitive factor and a source of value creation.\r\nThrough this study, the authors will demonstrate, through a case study, that socially responsible\r\ninvesting can be, contrary to what most entrepreneurs think, a lever of value creation for the\r\ncompany. Thus, the first part will discuss the concepts of socially responsible investments and the\r\nrelated objectives. The second part will present the calculations related to the environmental\r\ninvestments and determine the added value of environmental protection while discussing the\r\nresults emerging from the case study of the Company of Phosphate of Gafsa.
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