TY - JOUR AU - Barin Cruz , Luciano AU - Chebbi , Hela AU - Chtourou , Wafi PY - 2011/09/01 Y2 - 2024/03/28 TI - Towards a sustainable strategic formation process JF - M@n@gement JA - mgmt VL - 14 IS - 3 SE - Original Research Articles DO - UR - https://management-aims.com/index.php/mgmt/article/view/4055 SP - 183-207 AB - This article establishes a framework to describe the firm’s strategic formation process when considering Corporate Social Responsibility (CSR). Following Martinet and Reynaud (2004), we consider corporate strategy as a continuous “game” between financial and sustainable axis within the business context. We posit that the firm’s strategic formation process involves both vertical dimensions (e.g., corporate, business and operational) and horizontal ones (i.e., from shareholders’ orientation to stakeholders’ perspectives). We then present some theoretical characteristics for each element of these dimensions relating to the financial and sustainable axis and go on to demonstrate the dynamic nature of CSR strategies. ER -