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What do French annual reports reveal about the internationalisation of companies?

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  • Point, Sébastien
  • Tyson, Shaun

Abstract

The current strategies used by companies emphasise the international dimension. There is an increasing trend for larger French companies to merge and enter into joint ventures with other European counterparts. If French companies are more and more concerned about conducting international activities, how do they communicate this dimension to their stakeholders through annual reports? From a consideration of the aims of these reports which highlights the difficulties in disclosing sensitive information, this paper gives a typology of disclosures in the annual reports of 42 leading French companies. This shows that the companies sometimes did not disclose as much information as they could about the international dimension of the firm, but sometimes they provided overwhelming information. The French leading companies seem to emphasise descriptive information (about their foreign activities and the results or their internationally diverse partnerships) rather than information concerning international human resource management or international growth opportunities.

Suggested Citation

  • Point, Sébastien & Tyson, Shaun, 1999. "What do French annual reports reveal about the internationalisation of companies?," European Management Journal, Elsevier, vol. 17(5), pages 555-565, October.
    • Handle: RePEc:eee:eurman:v:17:y:1999:i:5:p:555-565
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