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Implications du principe de matérialité sur le contenu du reporting Développement Durable

  • Amel Ben Rhouma


    (CEDAG - Centre de droit des affaires et de gestion - UPD5 - Université Paris Descartes - Paris 5)

  • Marie-José Scotto


    (IPAG Paris - IPAG Paris)

Sustainability reporting became a common practice of the big companies in the world. The question of its regulations arose. Certain number of countries (France, Denmark, Sweden, etc.) has already returned this reporting compulsory. Nevertheless, these regulations are very diverse and miss universal frame applicable to all the companies and fixing the list of the key indicators to be communicated by company and by sector. Several guidelines for sustainability reporting were published during these last years: AA 1000 and Global Reporting Initiative. These guidelines promulgate several principles among them the materiality principle. It is the first principle defining the contents of the sustainability reporting according to the GRI framework. Issues approached on the sustainability report are determined by this concept. The materiality principle has implications on the contents of the reporting. This research has for objective to investigate the implications of the materiality principle on sustainability reporting. Results indicate that we attend the development of a new sustainability reporting approach which centered on the key performance indicators. This new approach improves and completes the GRI framework of sustainability reporting.

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Paper provided by HAL in its series Post-Print with number hal-00646525.

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Date of creation: 10 May 2011
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Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
Handle: RePEc:hal:journl:hal-00646525
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