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L'Information Environnementale Publiee Par Les Societes Du Cac 40 De 1992 A 1998 Comparee A Une Information Type

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  • Alain Mikol

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

L'objectif de la présente communication est, par une analyse empirique : - de relever les informations environnementales diffusées de 1992 à 1998 par 29 des plus grandes entreprises françaises cotées en bourse (sociétés cotées au " CAC 40 "), - et de les comparer à une liste type d'informations environnementales, proposée par la doctrine, susceptible de satisfaire les besoins en information des investisseurs et des tiers. Il est démontré les éléments suivants : - l'information environnementale est quasiment absente des comptes annuels et ne figure qu'en quantité très faible dans les documents joints à ceux-ci, - aucune évolution notable ne peut être observée en 7 ans. La conclusion de la recherche est par conséquent la suivante : l'information environnementale donnée par les entreprises de l'échantillon est totalement insuffisante par rapport aux souhaits exprimés par la doctrine.

Suggested Citation

  • Alain Mikol, 2000. "L'Information Environnementale Publiee Par Les Societes Du Cac 40 De 1992 A 1998 Comparee A Une Information Type," Post-Print halshs-00587490, HAL.
    • Handle: RePEc:hal:journl:halshs-00587490
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587490
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    References listed on IDEAS

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    1. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
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