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Analyse des facteurs explicatifs de la publication des rapports sociétaux en France

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  • Salma Damak-Ayadi

Abstract

This study develops and empirically tests a model of the corporate decision to disclose stakeholders? reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders? reports. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the salience of stakeholders and the reputation of the industry are the most important factors but the degree of internationalisation of the firms hasn?t influence on this decision. We interpret this finding as being consistent with stakeholder theory.

Suggested Citation

  • Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," ACCRA, Association francophone de comptabilité, vol. 12(2), pages 93-116.
    • Handle: RePEc:cai:accafc:cca_122_0093
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    Citations

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    Cited by:

    1. Jean-Francis Ory & Jean-Luc Petitjean, 2014. "CSR and financial performance: an approach by corporate communication [RSE et performance financière : une approche par la communication des entreprises]," Post-Print hal-01330524, HAL.
    2. Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
    3. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    4. Jean Christian Ewane Missomba & Osée Hanko, 2018. "Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?," Post-Print halshs-03133630, HAL.
    5. Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.
    6. Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.

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