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Comment Credibiliser Le Reporting Societal ?

Author

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  • Géraldine Riviere

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

Abstract

Alors que le reporting sociétal tend à se généraliser, de nombreuses questions restent en suspend. Conformément à la logique positive comptable, il convient notamment de se demander si les informations diffusées permettent de mieux appréhender la valeur globale de l'entreprise. Cette interrogation appelle des questionnements théoriques jusqu'alors non résolus : Quelle est l'utilité du reporting sociétal pour les utilisateurs ou le marché financier Comment se positionne-t-il par rapport au reporting financier ? ou encore Quels sont les enjeux de sa vérification ? A partir d'une synthèse des travaux théoriques et empiriques antérieurs, une orientation de recherche est proposée. L'audit sociétal est supposé pouvoir rassurer les investisseurs et contribuer à une meilleure prise en compte du reporting sociétal dans les choix d'investissement.

Suggested Citation

  • Géraldine Riviere, 2006. "Comment Credibiliser Le Reporting Societal ?," Post-Print halshs-00558249, HAL.
    • Handle: RePEc:hal:journl:halshs-00558249
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558249
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