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Construction d'un indice de réputation sociétale et application empirique

  • Christel Decock Good

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

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    L'article a pour objet de présenter une recherche dans le cadre de la comptabilité sociétale. Nous proposons une échelle de mesure de la responsabilité sociétale des entreprises à travers leurs actions de mécénat. L'outil est ensuite appliqué à un échantillon de 75 entreprises françaises mécènes et permet le test de deux hypothèses relatives à la théorie de la légitimité.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/74/47/PDF/DECOCK.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00587447.

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    Date of creation: May 2000
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    Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
    Handle: RePEc:hal:journl:halshs-00587447
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00587447/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Patten, Dennis M., 1990. "The market reaction to social responsibility disclosures: The case of the Sullivan principles signings," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 575-587.
    2. Henriques, Irene & Sadorsky, Perry, 1996. "The Determinants of an Environmentally Responsive Firm: An Empirical Approach," Journal of Environmental Economics and Management, Elsevier, vol. 30(3), pages 381-395, May.
    3. Rockness, Joanne & Williams, Paul F., 1988. "A descriptive study of social responsibility mutual funds," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 397-411, June.
    4. Zimmer, Mary R. & Stafford, Thomas F. & Stafford, Marla Royne, 1994. "Green issues: Dimensions of environmental concern," Journal of Business Research, Elsevier, vol. 30(1), pages 63-74, May.
    5. 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.
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