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Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes

Author

Listed:
  • Stéphane Trébucq

    () (CRECCI-IRGO - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

Some doubt are casted about the credibility of corporate sustainability information. Using social and environmental ratings as proxy of social reputation and performance, several factors of disclosure are studied. Empirical results show that audits of social reports based on the GRI standard or the use of an integrated reporting do not always signal a higher level of social performance. But when companies use the GRI standard, they get higher social and environmental ratings. Those are even higher when companies are fully compliant with the GRI. Some parameters of the way companies communicate can then reveal and signal a higher social performance.

Suggested Citation

  • Stéphane Trébucq, 2011. "Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes," Post-Print hal-00650589, HAL.
  • Handle: RePEc:hal:journl:hal-00650589 Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650589
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    References listed on IDEAS

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    1. Barbara Bartkus & Myron Glassman, 2008. "Do Firms Practice What They Preach? The Relationship Between Mission Statements and Stakeholder Management," Journal of Business Ethics, Springer, vol. 83(2), pages 207-216, December.
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    3. repec:bla:joares:v:18:y:1980:i:2:p:614-622 is not listed on IDEAS
    4. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    5. Freedman, Martin & Jaggi, Bikki, 1982. "Pollution disclosures, pollution performance and economic performance," Omega, Elsevier, vol. 10(2), pages 167-176.
    6. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    7. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    8. Naoufel Mzoughi & Gilles Grolleau & Céline Thévenot & Nicolas Riedinger, 2008. "La norme ISO 14001 est-elle efficace ? Une étude économétrique sur l'industrie française," Économie et Statistique, Programme National Persée, vol. 411(1), pages 3-19.
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