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Construction d'un indice de réputation sociétale et application empirique


  • Christel Decock Good



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.

Suggested Citation

  • Christel Decock Good, 2000. "Construction d'un indice de réputation sociétale et application empirique," Post-Print halshs-00587447, HAL.
  • Handle: RePEc:hal:journl:halshs-00587447
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    References listed on IDEAS

    1. 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.
    2. 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.
    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. 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.
    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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