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Implications du principe de matérialité sur le contenu du reporting Développement Durable


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  • Amel Ben Rhouma

    (CEDAG - Centre de Droit des Affaires et Gestion - Université Paris V - Paris Descartes)

  • Marie-José Scotto

    (IPAG Paris - IPAG Paris)


Le reporting développement durable est devenu une pratique courante des grandes entreprises dans le monde. La question de sa réglementation s'est posée. Un certain nombre de pays ont déjà rendu ce mode de reporting obligatoire (France, Danemark, Suède, etc.). Néanmoins, ces initiatives sont très diverses et manquent aujourd'hui de cadre universel applicable à toutes les entreprises et fixant la liste des indicateurs clés à communiquer par entreprise et par secteur. Plusieurs directives et recommandations pour établir le reporting DD ont été publiées au cours de ces dernières années dont AA 1000 et le Global Reporting Initiative. Ces référentiels édictent plusieurs principes dont celui de la matérialité : le premier principe définissant le contenu du rapport selon la troisième version du GRI (G 3). Les thématiques abordées dans le rapport de développement durable sont à priori déterminées par cette notion même de matérialité. Ce principe a en effet des implications sur le contenu du reporting. Cette recherche a pour objectif d'explorer les implications du principe de matérialité sur le reporting DD. Les résultats indiquent qu'on assiste au développement d'une nouvelle approche de ce mode de reporting axée sur les indicateurs clés de performance de développement durable. Cette nouvelle approche complète et améliore le cadre de reporting universel GRI.

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Paper provided by HAL in its series Post-Print with number hal-00646525.

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Date of creation: 2011
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Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
Handle: RePEc:hal:journl:hal-00646525

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Keywords: reporting DD ; GRI ; principe de matérialité ; AA 1000 ; indicateurs clés ; ESG;

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