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Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?

Author

Listed:
  • Béatrice Boyer

    (AMU - Aix Marseille Université)

Abstract

This paper aims to show why CSR information is not fully considered by investors. We contend that the regulation of CSR reporting is not constraining enough to make companies disclose complete and high quality non-financial information likely to be used by investors. CSR information needs to be more strongly constrained, notably by means of international regulation, in order to avoid selective disclosures. Furthermore, to enhance credibility, CSR disclosures have to be auditable. Finally, all breaches in compliance requirements being indictable.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-00992961
    Note: View the original document on HAL open archive server: https://hal.science/hal-00992961
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    References listed on IDEAS

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    1. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.

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