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The Testing of "Truth" As a Modality of Trust in Global Performance Measurement
[La mise à l’épreuve de la « vérité » dans la mesure de la performance globale des entreprises]

Author

Listed:
  • Frédéric Distler

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This article apprehends the global performance of companies through the publication of Corporate Social Responsibility (CSR) in management reports. Regulations have evolved since 2017 by replacing the former CSR report with a statement of extra-financial performance, by setting thresholds that exempt companies from this reporting obligation, and by requiring more detail and transparency from companies that choose to disclose social and environmental information on a voluntary basis. We studied the case of three Listed Real Estate Investment Companies (SIICs) that have always published CSR reports or appendices in their management reports and have ceased to do so since this change in regulations. This abstention therefore raises questions about the sincerity of this approach.

Suggested Citation

  • Frédéric Distler, 2024. "The Testing of "Truth" As a Modality of Trust in Global Performance Measurement [La mise à l’épreuve de la « vérité » dans la mesure de la performance globale des entreprises]," Post-Print hal-04704567, HAL.
    • Handle: RePEc:hal:journl:hal-04704567
    Note: View the original document on HAL open archive server: https://hal.univ-lorraine.fr/hal-04704567v1
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    File URL: https://hal.univ-lorraine.fr/hal-04704567v1/document
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    References listed on IDEAS

    as
    1. Françoise Quairel, 2004. "Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(1), pages 7-36.
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