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La Performance Sociale Et La Legitimite Institutionnelle

Author

Listed:
  • Soufyane Frimousse

    (IDIM - UPP - Université Pascal Paoli)

  • Nader Mansouri

    (IDIM - UPP - Université Pascal Paoli)

  • Jean-Marie Peretti

    (IDIM - UPP - Université Pascal Paoli, ESSEC Business School)

Abstract

Cette communication étudie la performance sociale, sous l'angle de la théorie néo-institutionnelle, en testant l'hypothèse de la légitimité dans les contextes français et tunisien. A travers une analyse exploratoire des rapports annuels, nous constatons la prépondérance des données financières et la marginalisation des informations sociales en Tunisie. En France, le reporting et l'évaluation de la performance sociales peuvent être analysées comme des stratégies de légitimation et d'institutionnalisation.

Suggested Citation

  • Soufyane Frimousse & Nader Mansouri & Jean-Marie Peretti, 2006. "La Performance Sociale Et La Legitimite Institutionnelle," Post-Print halshs-00548108, HAL.
    • Handle: RePEc:hal:journl:halshs-00548108
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548108
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    References listed on IDEAS

    as
    1. Michel Capron & Rob Gray, 2000. "Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 99-109.
    2. repec:dau:papers:123456789/1166 is not listed on IDEAS
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