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Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal

Author

Listed:
  • Nathalie Dagorn

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Guillaume Biot- Paquerot

    (Groupe Sup de Co La Rochelle, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Andréa Zanusso

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Les libéralités à la disposition des dirigeants en termes de reporting sociétal permettent à ces derniers d'orienter leurs comptes annuels et la représentation de l'organisation qu'ils pilotent. La " réalité extra financière " de l'entreprise devient à la fois un mirage et une prophétie autoréalisatrice pour un grand nombre de parties prenantes, en recherche d'indicateurs permettant de s'informer sur l'intérêt de la transaction et les risques encourus. Si l'obligation de diffusion d'indicateurs environnementaux et sociaux a permis de réaliser des progrès certain dans la prise en compte de l'information extra financière, celle-ci n'est pas encore totalement aboutie. A travers deux études de cas, nous posons la question des marges de manœuvre des dirigeants par rapport à l'élaboration de leur reporting sociétal.

Suggested Citation

  • Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    • Handle: RePEc:hal:journl:hal-01002929
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002929
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    References listed on IDEAS

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