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La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration

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  • Claire Gillet-Monjarret
  • Isabelle Martinez

Abstract

What is the influence of ownership structure and composition of the Board of Directors on the voluntary social and environmental verification ? This paper is an attempt to answer this research question. The empirical study focuses on the SBF 120 companies and over the period 2007-2008. The results show that the decision to implement social and environmental verification is influenced by internal governance : capital dilution, employee shareholders, size and independence of the Board, presence of a CSR committee. Besides these factors, the decision also depends on industry.

Suggested Citation

  • Claire Gillet-Monjarret & Isabelle Martinez, 2012. "La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration," ACCRA, Association francophone de comptabilité, vol. 18(3), pages 43-66.
    • Handle: RePEc:cai:accafc:cca_183_0043
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