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Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG

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  • Souhir Khemir

    ()
    (ISCAE de Tunis - ISCAE, CRM - Centre de Recherche en Management - IAE de Toulouse - Université Toulouse I Capitole - CNRS : EAC5032)

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    Abstract

    Au terme de cette étude exploratoire, nous cherchons à mettre en exergue la perception des critères extrafinanciers, ou encore environnementaux, sociaux et de gouvernance (ESG), par 23 professionnels financiers tunisiens. En adoptant une méthodologie basée sur des focus groups complétés par des entretiens semi-directifs, nous avons essayé, également, de dévoiler leurs attentes et leurs besoins en ce qui a trait à ces mêmes critères. Les résultats de cette enquête démontrent que le concept de la responsabilité sociale d'entreprise, dont les critères ESG sont parmi ses dérivés, parait modestement connu par les acteurs financiers tunisiens. Ces derniers considèrent les critères ESG comme des critères secondaires qui viennent appuyer leur prise de décision d'investissement.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650534.

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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-00650534

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    Keywords: critères ESG ; perception ; focus groups ; professionnels financiers tunisiens;

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    1. Bourghelle,D. & Hager, J. & Louche, C., 2009. "The integration of esg information into investment processes: toward an emerging collective belief?," Vlerick Leuven Gent Management School Working Paper Series 2009-26, Vlerick Leuven Gent Management School.
    2. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    3. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
    4. Alexander Bassen & Ana Maria Kovács, 2008. "Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 9(2), pages 182 - 192.
    5. Jaggi, Bikki & Zhao, Ronald, 1996. "Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong," The International Journal of Accounting, Elsevier, vol. 31(3), pages 333-346.
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