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Reporting environnemental : une comparaison GRI/NRE

Author

Listed:
  • Florence Depoers

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

La Global Reporting Initiative (GRI) est un organisme international dont le but est de promouvoir la publication d'informations relatives au développement durable. Elle propose dans ses lignes directrices un cadre unique et cohérent d'indicateurs sociétaux que de nombreuses sociétés cotées françaises (Lafarge, Carrefour) adoptent volontairement, en plus des informations rendues obligatoires par la loi NRE. Pour mieux comprendre l'intérêt dde la GRI, cette rubrique propose une analyse comparative des indicateurs environnementaux des deux référentiels.

Suggested Citation

  • Florence Depoers, 2004. "Reporting environnemental : une comparaison GRI/NRE," Post-Print hal-01346347, HAL.
  • Handle: RePEc:hal:journl:hal-01346347
    as

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