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Les facteurs explicatifs de la vérification volontaire des informations sociétales

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  • Claire Gillet

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    (LGC - Laboratoire Gestion et Cognition - Université Paul Sabatier - Toulouse III)

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    Abstract

    La présente recherche étudie les pratiques volontaires de vérification des informations sociétales. Il s'agit d'identifier, dans le contexte français, les facteurs pouvant avoir une influence sur la décision des entreprises de mettre en place volontairement une vérification sociétale réalisée par un tiers extérieur. Un double cadre théorique combinant les théories contractuelles et néo-institutionnelles est mobilisé. L'échantillon est constitué des entreprises françaises cotées au SBF120 et la période étudiée est de deux ans, 2007 et 2008. Les résultats révèlent que les facteurs contractuels n'ont pas d'influence dans le choix des entreprises de recourir à une vérification sociétale. A contrario, le caractère significatif des variables institutionnelles sur le recours à une vérification sociétale a été mis en évidence. Enfin, la taille de l'entreprise influence positivement la mise en place d'une vérification sociétale.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/36/PDF/Gillet.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650436.

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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-00650436

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    Keywords: Vérification volontaire ; informations sociétales ; théories contractuelles ; théories néo-institutionnelles;

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