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CSR and financial performance: an approach by corporate communication
[RSE et performance financière : une approche par la communication des entreprises]

Author

Listed:
  • Jean-Francis Ory

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Luc Petitjean

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

Abstract

While the law requires more widely French companies to publish in their annual reports detailed information concerning their social, environmental and societal commitments, to inform stakeholders about the actions taken and their consequences in these different dimensions of Corporate Social Responsibility, one issue arises in this context: do the company's commitments in the CSR approach, and more particularly the methods implemented by the companies to communicate on these commitments, have a real impact on their financial performance ? The main objective of this research is to answer this question by studying CSR in terms of information disclosure, mandatory and voluntary, implemented by different companies in their annual reports and testing the link between information disclosure and financial return effectiveness on a sample of companies listed on the French financial market (Euronext Paris).

Suggested Citation

  • 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.
  • Handle: RePEc:hal:journl:hal-01330524
    Note: View the original document on HAL open archive server: https://hal.science/hal-01330524
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    References listed on IDEAS

    as
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    8. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," ACCRA, Association francophone de comptabilité, vol. 12(2), pages 93-116.
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    14. Frédérique Déjean & Isabelle Martinez, 2009. "Communication environnementale des entreprises du SBF120 : déterminants et conséquences sur le coût du capital actions," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(1), pages 55-77.
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    Full references (including those not matched with items on IDEAS)

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