IDEAS home Printed from
   My bibliography  Save this paper

D’un effet vertueux de l'art 116 de la loi NRE en matière de RSE? La problématique est posée à échelle de l'union européenne




In a European and global context devoted to CSR, it is interested to look at the French process. According to the survey, the French approach on CSR issues is based on principles that make this approach specific when compared to other Western countries. In France, CSR is less considered as a risk factor than in Anglo-Saxon countries. In France, CSR is a duty for companies (Article 1.1.6 of 2001 Act) to complete statements on the actions referring to social and environmental aspects. Measuring the impact of this legislation is not easy. The comparison of developments of CSR within companies between 2001 and 2007 is based on the compliance of the legislation. Beyond a potential sector-based dynamic, it is an individual choice for companies to make considering the cost linked to this exercise. Could improvements be made by international standards or sector-based approach? How should it be translated at the European level? In 2004, the Report of the European Economic and Social Committee favoured the partnership approach and the standardisation approach. According to the latest report of Richard Howitt, it seems that the European Parliament is much more in favour of a voluntary approach to CSR. The opposition of models is not useful. CSR implications are efficient and companies cannot risk not integrating it. Directors must send to their own management the message that CSR is a priority. The reporting exercise must not become academic or artificial to be repeated at the European level.

Suggested Citation

  • de Beaufort , Vivianne, 2008. "D’un effet vertueux de l'art 116 de la loi NRE en matière de RSE? La problématique est posée à échelle de l'union européenne," ESSEC Working Papers DR 08003, ESSEC Research Center, ESSEC Business School.
  • Handle: RePEc:ebg:essewp:dr-08003

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    CSR; French law on CSR and its effects; EU orientations;

    JEL classification:

    • F00 - International Economics - - General - - - General
    • H00 - Public Economics - - General - - - General
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebg:essewp:dr-08003. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sophie Magnanou). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.