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Faut-il mieux réglementer le reporting extrafinancier ?

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  • Béatrice Boyer-Allirol

Abstract

This paper aims to explain why CSR information is not fully considered by investors. We contend that the regulation of CSR reporting is not constraining enough to make companies disclose complete and high quality non-financial information likely to be used by investors. CSR information needs to be more strongly constrained, notably by means of international regulation, in order to avoid selective disclosures. Furthermore, to enhance credibility, CSR disclosures have to be audited. Finally, all breaches in compliance requirements have to be subject to sanctions.

Suggested Citation

  • Béatrice Boyer-Allirol, 2013. "Faut-il mieux réglementer le reporting extrafinancier ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 73-95.
    • Handle: RePEc:cai:rfglav:rfg_237_0073
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    Cited by:

    1. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste d’un système de contrôle de la RSE dans une multinationale française," Post-Print hal-03278759, HAL.
    2. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste du système de gestion de la RSE dans une multinationale française," Post-Print hal-03361406, HAL.

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