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La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes

Author

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  • Daniel Zéghal

    (CGA - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa])

  • Saida Dammak

    (FSEG - FSS - Faculté des Sciences de Sfax - Université de Sfax - University of Sfax)

Abstract

Ce travail de recherche vise à comparer les informations environnementales divulguées dans les rapports annuels des entreprises multinationales américaines et européennes. Eventuellement, nous essayons de mettre en évidence les facteurs explicatifs des différences en matière de communication écologique. Après avoir analysé les rapports annuels, de 72 entreprises multinationales à l'aide d'un indice développé et validé par Wiseman (1982), nous trouvons que les multinationales européennes divulguent plus d'informations environnementales que les multinationales américaines. Nous trouvons également que la nationalité d'une entreprise multinationale (américaine, européenne) a un effet faible sur le niveau de divulgation écologique. Ces résultats apportent leurs contributions aux études de plus en plus nombreuses sur l'harmonisation comptable.

Suggested Citation

  • Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.
    • Handle: RePEc:hal:journl:halshs-00534777
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534777
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    References listed on IDEAS

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