Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"
GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find means to avoid constraining regulation.
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- Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
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