IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00582742.html
   My bibliography  Save this paper

Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "

Author

Listed:
  • Michel Capron

    (LERGO - Laboratoire de Recherche sur la Gestion des Organisations - UP8 - Université Paris 8 Vincennes-Saint-Denis)

  • Françoise Quairel

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

En s'inspirant de la normalisation comptable anglo-saxonne, la Global Reporting Initiative (GRI) propose un référentiel de publication volontaire d'informations sociétales. La transposition présente des limites qui rendent en fait ses principes inapplicables. Néanmoins il tend à s'imposer et les grandes entreprises peuvent y trouver le moyen d'éviter une régulation contraignante.

Suggested Citation

  • Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    • Handle: RePEc:hal:journl:halshs-00582742
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582742
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00582742/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jean-François Casta & Olivier J. Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rim Lahbil & Rachid Wahabi, 2017. "Reporting Corporate Social Responsibility: At The Pursuit Of Legitimacy - A Literature Review," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(3), pages 68-81.
    2. Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
    3. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    4. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    5. Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.
    6. Nathalie Dagorn & Guillaume Biot- Paquerot & Andréa Zanusso, 2013. "Le reporting traduit-il toujours la réalité des faits ? Le cas du reporting sociétal," Post-Print hal-01002929, HAL.
    7. Ariane Debourdeau, 2010. "Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable," Working Papers halshs-00450344, HAL.

    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.
    1. Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.
    2. repec:dau:papers:123456789/1166 is not listed on IDEAS
    3. Rihab Guidara & Younes Boujelbene, 2014. "R&D-Based Earnings Management and Accounting Performance Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 81-93, April.
    4. Louis Ndjetcheu, 2012. "An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 25-39.
    5. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    6. Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010. "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 464-468, July.
    7. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.

    Corrections

    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:halshs-00582742. 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.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.