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Plaidoyer en faveur d'un audit sociétal légal

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  • Nicolas Cuzacq

Abstract

Since the law of May 15,2001, French listed companies must integrate corporate and environmental information in their annual report. At present, many companies publish on a voluntary basis corporate information in a special report often called sustainable development report. But the content of this information is not sufficiently controlled. Consequently, the object of the present article is to praise the creation of a legal audit in order to improve the quality of corprorate information made public by companies.

Suggested Citation

  • Nicolas Cuzacq, 2008. "Plaidoyer en faveur d'un audit sociétal légal," Revue internationale de droit économique, De Boeck Université, vol. 0(1), pages 27-46.
    • Handle: RePEc:cai:riddbu:ride_221_0027
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