Plaidoyer en faveur d'un audit sociétal légal
Since the law of May 15,2001, French listed companies must integrate corporate and environmental information in their annual report. At present, many companies publish on a voluntary basis corporate information in a special report often called sustainable development report. But the content of this information is not sufficiently controlled. Consequently, the object of the present article is to praise the creation of a legal audit in order to improve the quality of corprorate information made public by companies.
Volume (Year): t. XXII, 1 (2008)
Issue (Month): 1 ()
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