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Comment crédibiliser le reporting sociétal ?

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  • Géraldine Rivière-Giordano

Abstract

This paper relates the extent of the environmental and social reporting and the questions which have not been solved yet. Considering that managers voluntarily disclose information in order to increase the value of the company, we wonder if social and environmental disclosure contributes to a better appraisal of the global value of the firm. Other questions should be usefully investigated : What is the utility of social reporting for the stakeholders ? What is the link between the two kinds of reporting ? What are the stakes of its audit ? The theoretical and empirical synthesis lets foresee a way of research which has not been explored yet and which concerns the audit of the social information.

Suggested Citation

  • Géraldine Rivière-Giordano, 2007. "Comment crédibiliser le reporting sociétal ?," ACCRA, Association francophone de comptabilité, vol. 13(2), pages 127-147.
    • Handle: RePEc:cai:accafc:cca_132_0127
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