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Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative

Author

Listed:
  • Sophie Giordano-Spring

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Fabienne Villesèque-Dubus

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Jean-Marie Courrent

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

The purpose of this research is firstly to study practices of corporate social reporting (for external and internal uses) in SMEs, and secondly to identify their determinants. Particularly, we explore the idea that determinants of corporate social reporting in SMEs are distinct from that of large companies. In a first step of the study, we test some hypothesis stemming from large companies literature (size, industry, performance). In a second step, we extend the study with specific hypotheses dedicated to SME, stemming from a specialised literature. The results shows that corporate social reporting practices are not so different from larger companies, if we take into account the functioning of SMEs, and complete the state of the art of coporate social reporting in SME that is largely exploratory up to now and investigate some specific determinants.

Suggested Citation

  • Sophie Giordano-Spring & Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2012. "Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative," Post-Print hal-00690971, HAL.
    • Handle: RePEc:hal:journl:hal-00690971
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690971
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    References listed on IDEAS

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    Keywords

    research; SME; research literature; management control; Reporting sociétal; PME; développement durable;
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