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The determinants of CSR practices of French REITs. Discursive analysis of CSR reports of French REITSs using neo-institutional theory

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Listed:
  • Fana Rasolofo-Distler

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

  • Nadège Ribau-Peltre

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

Abstract

This study focuses on French REITs, which are listed real estate investment companies. It examines the relationship between the characteristics of French REITs and their CSR practices through an analysis of their annual reports. We identify the typology of CSR practices based on the content of these companies' annual reports over a six-year period. We seek to understand the influence of French REITs' contingency, financial, and risk factors on these practices. Our discursive analysis is based on the mobilisation of neo-institutional theory. This study is likely to interest to REITs managers, investors and regulators.

Suggested Citation

  • Fana Rasolofo-Distler & Nadège Ribau-Peltre, 2022. "The determinants of CSR practices of French REITs. Discursive analysis of CSR reports of French REITSs using neo-institutional theory," Post-Print hal-05606935, HAL.
    • Handle: RePEc:hal:journl:hal-05606935
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