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Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"

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  • Quairel, Françoise
  • Capron, Michel
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    Abstract

    GRI ( 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.

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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/1166/2/capron_quairel_afc2003.pdf
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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1166.

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    Date of creation: May 2003
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    Handle: RePEc:dau:papers:123456789/1166

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    Related research

    Keywords: Regulation; Stakeolders; Environmental and Social reporting; Normes comptables internationales; Global reporting initiative; Accounting standards; Théorie des parties prenantes;

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    1. Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
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    Cited by:
    1. Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    2. Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.

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