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

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  • Sophie Giordano-Spring

    ()
    (MRM - Montpellier Recherche en Management - Université Montpellier II - Sciences et Techniques du Languedoc : EA4557 - Université Montpellier I - Université Paul Valéry - Montpellier III - Groupe sup de Co Montpellier)

  • Fabienne Villesèque-Dubus

    ()
    (CREGOR - Centre de Recherche sur la Gestion des Organisations - Université Montpellier II - Sciences et Techniques du Languedoc : EA731)

  • Jean-Marie Courrent

    ()
    (ERFI - Université de Perpignan)

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    Abstract

    L'objectif de cette recherche est de s'interroger d'une part sur les pratiques de reporting sociétal interne et externe de la PME, et d'autre part d'identifier quels peuvent être les déterminants de ce reporting pour ce type d'entreprise. En particulier, nous cherchons à tester l'hypothèse que les déterminants du reporting sociétal en PME sont spécifiques et non identiques à ceux de la grande entreprise. Nous testons dans un premier temps une série d'hypothèses qui transposent celles vérifiées dans la littérature à l'égard des grandes entreprises (taille, secteur d'activité sensible, niveau de performance). Dans un second temps, nous complétons l'étude à l'aide d'hypothèses adaptées au fonctionnement de la petite et moyenne entreprise, formulées en vertu d'une littérature de référence. Les résultats montrent que les pratiques et facteurs du reporting sociétal interne et externe sont plus proches de ceux de la grande entreprise que ce que l'on pouvait attendre compte tenu des spécificités du fonctionnement en PME, mais complète également la littérature largement exploratoire à notre connaissance consacrée aux pratiques de reporting sociétal de la part des PME par l'identification de facteurs qui lui sont propres.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00690971.

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00690971

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00690971
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    Related research

    Keywords: Reporting sociétal; PME; développement durable;

    This paper has been announced in the following NEP Reports:

    References

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    1. Francesco Perrini & Angeloantonio Russo & Antonio Tencati, 2007. "CSR Strategies of SMEs and Large Firms. Evidence from Italy," Journal of Business Ethics, Springer, vol. 74(3), pages 285-300, September.
    2. Francesco Perrini, 2006. "SMEs and CSR Theory: Evidence and Implications from an Italian Perspective," Journal of Business Ethics, Springer, vol. 67(3), pages 305-316, September.
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    7. Angèle Renaud, 2009. "Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001," Post-Print hal-00603637, HAL.
    8. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 43-62.
    9. Christophe Germain & Stephen Gates, 2007. "Le Niveau De Developpement Des Indicateurs De Responsabilite Sociale Dans Les Outils De Pilotage De Controle De Gestion: Une Analyse Des Pratiques Des Entreprises," Post-Print halshs-00534798, HAL.
    10. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.
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