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Le reporting sur la diversite du genre dans les rapports annuels des banques francaises: quels changements?

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  • Amel Ben Rhouma
  • Marie-José Scotto

Abstract

The aim of this paper is to investigate the reporting of the information concerning a specific dimension of diversity: gender and more precisely employment of women in the French’ banks corporate annual documents of the between 1999 and 2009. Although we concentrate on a single sector and banks of equivalent sizes, our findings show different reporting models. We also observe that the word “women” was not used in the reporting before the enactment of the French NRE law of 2001. The rise of the women employment indicators is strongly linked with diversity charts and labels. The neo-institutional theory can be used as an explanatory framework of women employment reporting.

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File URL: http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_157.pdf
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Bibliographic Info

Paper provided by Department of Research, Ipag Business School in its series Working Papers with number 2014-157.

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Length: 22 pages
Date of creation: 25 Feb 2014
Date of revision:
Handle: RePEc:ipg:wpaper:2014-157

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Related research

Keywords: diversity; gender; CSR reporting; equality; bank;

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  1. Herwig Peeters, 2003. "Sustainable Development and the Role of the Financial World," Environment, Development and Sustainability, Springer, vol. 5(1), pages 197-230, March.
  2. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.
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