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Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises

Author

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  • Amel Ben Rhouma

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract
Le propos de ce papier est de présenter quelques résultats empiriques concernant la mesure du niveau et de la qualité de la divulgation sociétale. Notre outil de mesure est une grille de codage similaire à celle de Wiseman (1982) et Cormier et Magnan (1999 et 2003) et adaptée au contexte légal et réglementaire français, les résultats montrent qu'il y a une progression dans le niveau et la qualité de divulgation sociétale des entreprises françaises.

Suggested Citation

  • Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
    • Handle: RePEc:hal:journl:halshs-00548088
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548088
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    References listed on IDEAS

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    1. Zeineb Miniaoui & Faten Chibani & Khaled Hussainey, 2019. "The impact of country‐level institutional differences on corporate social responsibility disclosure engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1307-1320, November.

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