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Le reporting social et environnemental suite à l'application de la loi NRE en France

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  • Salma Damak-Ayadi

Abstract

This paper analyses changes in social and environmental reporting practices among large listed companies in France after the NRE application. We analyzed the type and the volume of social and environmental disclosures in annual reports from 2002 to 2005. Our sample consisted of 40 firms listed in the CAC40 index. Our results indicate that most of social and environmental disclosures were in qualitative, rather than in quantitative or financial, form. We concluded also that some mandatory information was neglected by firms, which reported especially about environment and human resources.

Suggested Citation

  • Salma Damak-Ayadi, 2010. "Le reporting social et environnemental suite à l'application de la loi NRE en France," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 53-81.
    • Handle: RePEc:cai:accafc:cca_161_0053
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    Citations

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    Cited by:

    1. Alim OUSMANOU, 2020. "Système Comptable OHADA face aux défis de la finance verte," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 139-150, June.
    2. Samira Demaria & Sandra Rigot, 2020. "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers 2020-01, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    3. Séna John Ahyee, 2013. "L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance," Post-Print hal-01003937, HAL.
    4. Agnès François-Lecompte & Michel Gentric & Nathalie Audigier, 2013. "L'affichage environnemental Une nouvelle façon pour l'entreprise de rendre des comptes ?," Post-Print hal-01570915, HAL.
    5. Jean Christian Ewane Missomba & Osée Hanko, 2018. "Accounting Translation of Corporate Social and Environmental Expenditures in Small and Medium Industry: What Evaluation Approach and what Accounting Scheme?," Post-Print halshs-03133630, HAL.
    6. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
    7. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    8. Amel Ben Rhouma & Tristant Boyer, 2012. "Le Reporting Developpement Durable Des Banques Françaises Quelle Integration Des Enjeux Dd Specifiques Au Secteur De La Finance," Post-Print hal-00691157, HAL.
    9. Jean-Francis Ory & Jean-Luc Petitjean, 2014. "CSR and financial performance: an approach by corporate communication [RSE et performance financière : une approche par la communication des entreprises]," Post-Print hal-01330524, HAL.
    10. Alim OUSMANOU, 2020. "Le Système Comptable OHADA face aux défis de la finance verte," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 139-150, June.
    11. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    12. Angèle Renaud, 2013. "L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et spir," Post-Print hal-00879214, HAL.
    13. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    14. Angèle Renaud, 2011. "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO 1110601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    15. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.

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