**4. Conclusion**

The COVID-19 health crisis obliges the companies to maintain a level of social commitment that aligns CSR involvement with the core business objectives.

The adaptation of CSR to the pandemic is therefore essential by thinking of the changes in responsible approaches, a great challenge to avoid a social crisis requires the integration of CSR at the heart of the company's overall strategy. After analyzing different theoretical approaches of the strategic CSR and greenwashing, we believe that an integrative view can lead us to distinguish between sustainable companies and the "greenwashers" through the extraction of common key aspects on the different models. We believe that the model of the Viswanathan model, customer awareness, scrutiny from institutional investors can differentiate between firms adopting sustainable models and those applying the greenwashing concept especially in the most drastic crisis periods, the examples of good practices during the COVID-19 pandemic should encourage national governments to make the necessary decisions regarding the development of CSR and the implementation of the Sustainable Development Goals.

Finally, we think that the characteristics mentioned in this study to review the design of CSR and the factors that can impact the adoption of CSR especially in the wake of crisis are studied in the context of France; hence, future research can study broadly this concept in other contexts for a broad sample. Another avenue for further research would be to examine the impact of strategic CSR on the stock market returns during the COVID-19 and in the post-crash period to examine whether this strategy drives a better resilience.
