Responsabilité sociétale des entreprises et entreprises familiales: Une analyse discursive des rapports RSE
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-02112297v1
Download full text from publisher
References listed on IDEAS
- Gary S. Becker, 1981. "A Treatise on the Family," NBER Books, National Bureau of Economic Research, Inc, number beck81-1.
- Thierry Coville, 2014. "L’entreprise familiale est-elle éthique ?," Revue de l'Entrepreneuriat, De Boeck Université, vol. 13(3), pages 73-97.
- Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
- Mark Blodgett & Colette Dumas & Alberto Zanzi, 2011. "Emerging Trends in Global Ethics: A Comparative Study of U.S. and International Family Business Values," Journal of Business Ethics, Springer, vol. 99(1), pages 29-38, February.
- Claire Gillet-Monjarret, 2015. "Assurance of Sustainability Information: A Study of Media Pressure," Post-Print hal-02010702, HAL.
- Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
- Wright, Mike & Kellermanns, Franz W., 2011. "Family firms: A research agenda and publication guide," Journal of Family Business Strategy, Elsevier, vol. 2(4), pages 187-198.
- Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
- Yvon Pesqueux, 2002. "Organisations: modèles et représentations," Post-Print hal-00479590, HAL.
- Frédérique Déjean & Isabelle Martinez, 2009. "Environmental Disclosure and the Cost of Equity: The French Case," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 57-80, June.
- Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
- repec:dau:papers:123456789/12419 is not listed on IDEAS
- repec:dau:papers:123456789/311 is not listed on IDEAS
- Françoise Quairel, 2004. "Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 7-36.
- Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
- Christine Blondel, 2012. "Investissement à long terme et capitalisme familial," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 57-68.
- Jess H. Chua & James J. Chrisman & Pramodita Sharma, 1999. "Defining the Family Business by Behavior," Entrepreneurship Theory and Practice, , vol. 23(4), pages 19-39, July.
- Nicole Barthe & Jean-Marie Peretti & Patrice Terramorsi, 2009. "L'information diversité dans les rapports RSE des sociétés du CAC 40," Post-Print halshs-00743027, HAL.
- Claire Gillet-Monjarret & Isabelle Martinez, 2012. "La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(3), pages 43-66.
- Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
- Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
- repec:dau:papers:123456789/12415 is not listed on IDEAS
- Quynh-Liên Duong, 2004. "Vers une typologie des outils de communication sur la responsabilité sociale de l'entreprise," Post-Print halshs-00078393, HAL.
- Claire Gillet-Monjarret, 2015. "Assurance of Sustainability Information: A Study of Media Pressure," Accounting in Europe, Taylor & Francis Journals, vol. 12(1), pages 87-105, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
- Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
- Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
- Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
- Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
- Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
- Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
- Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.
- Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
- Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
- Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
- Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011.
"Corporate social responsibility reporting: A comprehensive picture?,"
Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
- Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
- L. Bouten & P. Everaert & L. van Liedekerke & L. de Moor & J. Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Post-Print hal-00677717, HAL.
- Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
- Tony McMurtrie, 2005. "Factors influencing the publication of social performance information: an Australian case study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(3), pages 129-143, September.
- Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.
- Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
- Guthrie, James & Cuganesan, Suresh & Ward, Leanne, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting forum, Elsevier, vol. 32(1), pages 1-15.
- Déjean, Frédérique, 2004. "Contribution à l'étude de l'investissement socialement responsable : Les stratégies de légitimation des sociétés de gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10473 edited by Colasse, Bernard.
- Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
- J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
More about this item
Keywords
Family Business; Corporate Social Responsibility; CSR Report; discursive analysis; EF; Responsabilité Sociétale des Entreprises; Rapport RSE; Analyse discursive;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02112297. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.