CSR and financial performance: an approach by corporate communication[RSE et performance financière : une approche par la communication des entreprises]

While the law requires more widely French companies to publish in their annual reports detailed information concerning their social, environmental and societal commitments, to inform stakeholders about the actions taken and their consequences in these different dimensions of Corporate Social Responsibility, one issue arises in this context: do the company's commitments in the CSR approach, and more particularly the methods implemented by the companies to communicate on these commitments, have a real impact on their financial performance ? The main objective of this research is to answer this question by studying CSR in terms of information disclosure, mandatory and voluntary, implemented by different companies in their annual reports and testing the link between information disclosure and financial return effectiveness on a sample of companies listed on the French financial market (Euronext Paris).