PESQUEUX, Yvon. CHANGES IN THE FOUNDATIONS OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AFTER THE 2015 PARIS AGREEMENT AND THE 2019 CORONAVIRUS PANDEMIC. []. , 30, 78, pp.49-60.   10--2020. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v30n78.90616.

Although the 2015 Paris Agreement laid the foundations for the evolution of CSR grounds regarding the precautionary measures defined to limit greenhouse gas emissions (not yet fully deployed), the COVID-19 pandemic has significantly contributed to transforming the fundamentals of CSR by placing political and social challenges at the center of the debate, well above economic-related issues. After examining some questionings to the "old" CSR emerging from the 2015 Paris Agreement and the expectations before the COVID-19 pandemic, it is identified that the "protagonists" of the devaluation of such CSR approach correspond to agricultural-related issues, information and global common goods as the basis of multi-level governance by consensus, and the discussion of the expectations of this governance model. In turn, the scenarios of this debate are the Earth Summit and the United Nations Conference of the Parties. This allows providing recommendations in order to transform CSR practices based on the modification of its fundamentals, the current challenges CSR now faces, and the content of extra-financial information as part of the implementation of the model of multi-level governance by consensus.

: CSR fundamentals; Paris Agreement; COVID-19; challenges; multi-level governance by consensus.

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