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Le rapport de développement durable des entreprises françaises : quelles perspectives pour les parties prenantes ?

Author

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  • Jean-Marc Andre

    (COGNITIQUE - IMS - Laboratoire de l'intégration, du matériau au système - UB - Université Sciences et Technologies - Bordeaux 1 - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique, IMS - Laboratoire de l'intégration, du matériau au système - UB - Université Sciences et Technologies - Bordeaux 1 - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique, ENSC - Ecole Nationale Supérieure de Cognitique - Institut Polytechnique de Bordeaux, Bordeaux INP - Institut Polytechnique de Bordeaux)

  • Jocelyn Husser

    (CREFF - Université Montesquieu - Bordeaux 4)

  • Guillaume Barbat

    (Bordeaux Management School (BEM), CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

  • Véronique Lespinet-Najib

    (COGNITIQUE - IMS - Laboratoire de l'intégration, du matériau au système - UB - Université Sciences et Technologies - Bordeaux 1 - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique, ENSC - Ecole Nationale Supérieure de Cognitique - Institut Polytechnique de Bordeaux, IMS - Laboratoire de l'intégration, du matériau au système - UB - Université Sciences et Technologies - Bordeaux 1 - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique, Bordeaux INP - Institut Polytechnique de Bordeaux)

Abstract

This work examines the structure of information on stakeholders in the sustainability reports. The results show: 1) Differentiated practices within the companies, 2) Employees is the dominant group of stakeholders, 3) Issues are envisaged in the short-term, 4) The "economic" dimension is privileged while the dimensions "social" and "environmental" are secondary.

Suggested Citation

  • Jean-Marc Andre & Jocelyn Husser & Guillaume Barbat & Véronique Lespinet-Najib, 2011. "Le rapport de développement durable des entreprises françaises : quelles perspectives pour les parties prenantes ?," Post-Print hal-01702625, HAL.
    • Handle: RePEc:hal:journl:hal-01702625
    DOI: 10.3917/mav.048.0037
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    Citations

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    Cited by:

    1. Raja Abid, 2023. "Corporate social (ir)responsibility towards employees and financial performance: using time to solve the chicken-egg problem," Review of Managerial Science, Springer, vol. 17(2), pages 635-659, February.
    2. Sherline Dumano & Rémy Louis Budoc & Claude Fiore, 2018. "La mise en place du Transport Maritime à Courte Distance du Plateau des Guyanes à la Mer des Caraïbes : la perception des parties prenantes," Post-Print hal-02493411, HAL.

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