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Les Informations Environnementales Diffusees Par Les Grandes Entreprises Francaises De 1992 A 1999 Resultats D'Une Etude Empirique Illustrant La Theorie Des Parties Prenantes

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  • Alain Mikol

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

Notre étude porte sur l'information environnementale publiée de 1992 à 1999 par 25 grandes entreprises françaises. Nous observons en particulier que dix entreprises (sur les 25 de l'échantillon) donnent quelques informations environnementales avec pour seul souci de suivre une tendance à la mode (la théorie des parties prenantes s'applique).

Suggested Citation

  • Alain Mikol, 2001. "Les Informations Environnementales Diffusees Par Les Grandes Entreprises Francaises De 1992 A 1999 Resultats D'Une Etude Empirique Illustrant La Theorie Des Parties Prenantes," Post-Print halshs-00584643, HAL.
    • Handle: RePEc:hal:journl:halshs-00584643
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584643
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    References listed on IDEAS

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    1. Florence Depoers, 2000. "L'offre volontaire d'information des sociétés cotées : concept et mesure," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 6(2), pages 115-131.
    2. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
    3. Ingram, Rw & Frazier, Kb, 1980. "Environmental Performance And Corporate Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 614-622.
    4. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.
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