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Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France

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  • Salma Damak-Ayadi

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

Cette étude développe et teste empiriquement un modèle afin d'étudier la décision de publier des rapports sociétaux par les entreprises françaises. En premier temps, nous allons proposer une revue de la littérature qui a été faite dans ce domaine. Ensuite, nous allons essayer d'identifier, dans le cadre de la théorie des parties prenantes, les déterminants de la décision de publication des rapports sociétaux. Les résultats montrent que l'intérêt porté aux différents groupes de parties prenantes et la réputation du secteur d'activité ont une influence importante alors que le degré d'internationalisation de l'activité de l'entreprise ne constitue pas un déterminant de la décision de publication des rapports sociétaux.

Suggested Citation

  • Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
    • Handle: RePEc:hal:journl:halshs-00581181
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581181
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