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Identification des attentes et des besoins des professionnels financiers tunisiens en matière de critères ESG

  • Souhir Khemir


    (ISCAE de Tunis - ISCAE, CRM - Centre de Recherches en Management - CNRS - Institut d'Administration des Entreprises (IAE) - Toulouse - UT1 - Université Toulouse 1 Capitole)

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    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.

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    Paper provided by HAL in its series Post-Print with number hal-00650534.

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    Date of creation: 10 May 2011
    Date of revision:
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650534
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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
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