IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584647.html
   My bibliography  Save this paper

L'Etude De La Publication D'Informations Societales Par Les Grands Groupes Une Revue De La Litterature

Author

Listed:
  • Bruno Oxibar

    () (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

Abstract

La diffusion d'informations sociétales par les groupes internationaux a fait l'objet de nombreuses études au cours des deux dernières décennies. Cet article souligne les difficultés que rencontre la discipline à établir des fondements théoriques pour ces nouvelles pratiques. Le domaine est majoritairement constitué d'études empiriques descriptives de ces pratiques.

Suggested Citation

  • Bruno Oxibar, 2001. "L'Etude De La Publication D'Informations Societales Par Les Grands Groupes Une Revue De La Litterature," Post-Print halshs-00584647, HAL.
  • Handle: RePEc:hal:journl:halshs-00584647
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584647
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00584647/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    2. Bowen, Robert M. & Noreen, Eric W. & Lacey, John M., 1981. "Determinants of the corporate decision to capitalize interest," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 151-179, August.
    3. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    4. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    5. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    6. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    7. Preston, Lee E., 1981. "Research on corporate social reporting: Directions for development," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 255-262, July.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584647. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.