Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"
AbstractGRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find means to avoid constraining regulation.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1166.
Date of creation: May 2003
Date of revision:
Regulation; Stakeolders; Environmental and Social reporting; Normes comptables internationales; Global reporting initiative; Accounting standards; Théorie des parties prenantes;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure).
If references are entirely missing, you can add them using this form.