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.
|Date of creation:||Jan 2008|
|Contact details of provider:|| Postal: ESSEC Research Center, BP 105, 95021 Cergy, France|
Web page: http://www.essec.edu/
More information through EDIRC
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)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.