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L'Hypothese De La Captation Manageriale Du Reporting Societal : Une Etude Empirique Des Societes Du Sbf 120

Author

Listed:
  • Jean-Noël Chauvey

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Sophie Giordano-Spring

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

La forte progression des pratiques de diffusion d'informations sociétales pose de façon cruciale la question de leur nature (communication ? reddition ?) et de leur qualité. Cette recherche analyse les rapports publiés par les sociétés du SBF120 en mesurant sur la base d'une grille originale, le niveau de justification de la qualité des informations publiées. La comparaison entre le volume des publications et le niveau de justification de la qualité vise à apprécier l'hypothèse d'une captation managériale des rapports sociétaux. Les résultats obtenus confirment partiellement cette hypothèse et mettent en évidence un faible niveau global de justification de la qualité de ces publications.

Suggested Citation

  • Jean-Noël Chauvey & Sophie Giordano-Spring, 2007. "L'Hypothese De La Captation Manageriale Du Reporting Societal : Une Etude Empirique Des Societes Du Sbf 120," Post-Print halshs-00543106, HAL.
    • Handle: RePEc:hal:journl:halshs-00543106
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543106
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    References listed on IDEAS

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