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Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes

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  • Stéphane Trébucq

    ()
    (CRECCI-IRGO - IAE de Bordeaux)

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    Abstract

    Les doutes qui se font jour quant à la crédibilité des informations de développement durable diffusées par les entreprises sont évalués dans le cadre de cet article, à l'aune des scores attribués par les agences de notation sociétale. Les résultats empiriques montrent que l'audit des comptes sociétaux mobilisant la norme GRI, ou l'adoption d'un rapport intégré, n'apparaissent pas corrélés à de meilleures notations sociétales. En revanche, l'adoption de la norme GRI représente un critère crédible de meilleure performance sociétale. Celle-ci progresse d'ailleurs au fur et à mesure que l'entreprise progresse dans son niveau d'application de la GRI.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/89/PDF/Trebucq.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650589.

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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-00650589

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650589/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Reporting sociétal ; notation sociale et environnementale ; rapport de développement durable ; Global reporting initiative ; audit social et environnemental;

    This paper has been announced in the following NEP Reports:

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    1. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    2. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    3. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    4. Naoufel Mzoughi & Gilles Grolleau & Céline Thévenot & Nicolas Riedinger, 2008. "La norme ISO 14001 est-elle efficace ? Une étude économétrique sur l'industrie française. Suivi d'un commentaire de Gilles Grolleau et Naoufel Mzoughi," Économie et Statistique, Programme National Persée, vol. 411(1), pages 3-23.
    5. Barbara Bartkus & Myron Glassman, 2008. "Do Firms Practice What They Preach? The Relationship Between Mission Statements and Stakeholder Management," Journal of Business Ethics, Springer, vol. 83(2), pages 207-216, December.
    6. Freedman, Martin & Jaggi, Bikki, 1982. "Pollution disclosures, pollution performance and economic performance," Omega, Elsevier, vol. 10(2), pages 167-176.
    7. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
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