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De La Ceremonie Comptable Dans Les Rapports Developpement Durable

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  • Sophie Giordano-Spring

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

Abstract

Despite the great amount of CSR disclosures, most of the ‘sustainability reports' are of poor credibility, raising the question of their quality. Previous research has investigated some determinants of corporate social responsibility (CSR) reporting relying on scores of social or environmental disclosures. Each study uses different scores with reference to the level, the nature, the signification, or the auditability of the information disclosed (Gray et al., 1995; Cormier & al., 2005). The present study proposes to develop an integrated frame to analyse CSR reports based upon common reporting principles. We develop the idea that endeavours of the firm to make CSR reporting as credible as financial reporting by the use of the same implicit principles is a signal of "accounting ceremony". By the way of a multivariate data analysis on the French SBF 120 Stock Index, we confront two models, an institutional model and a mixed model with institutional and cost-benefit framework variables. The institutional model appears to be of higher significance.

Suggested Citation

  • Sophie Giordano-Spring, 2008. "De La Ceremonie Comptable Dans Les Rapports Developpement Durable," Post-Print halshs-00524891, HAL.
    • Handle: RePEc:hal:journl:halshs-00524891
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00524891
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    1. 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.
    2. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
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