Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG
In this exploratory study, we seek to highlight the perception of extra-financial criteria, or environmental, social and governance (ESG) by 23 Tunisian financial professionals. By adopting a methodology based on focus groups supplemented by semi-structured interviews, we tried also to reveal their expectations and needs in regard to these criteria. The results of this investigation show that the concept of corporate social responsibility, of which drift ESG criteria, appears modestly known by the Tunisian financial players. The latter consider ESG criteria as secondary to their decision-making investment.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650534|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bourghelle,D. & Hager, J. & Louche, C., 2009. "The integration of esg information into investment processes: toward an emerging collective belief?," Vlerick Leuven Gent Management School Working Paper Series 2009-26, Vlerick Leuven Gent Management School.
- Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
- Alexander Bassen & Ana Maria Kovács, 2008. "Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 9(2), pages 182 - 192.
- David Bourghelle & D. Guyatt & H. Jemel & Céline Louche, 2009. "The integration of ESG information in investment processes : toward a emerging collective belief ?," Post-Print hal-00404524, HAL.
- Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
- Jaggi, Bikki & Zhao, Ronald, 1996. "Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong," The International Journal of Accounting, Elsevier, vol. 31(3), pages 333-346.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650534. 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: (CCSD)
If references are entirely missing, you can add them using this form.