IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587490.html
   My bibliography  Save this paper

L'Information Environnementale Publiee Par Les Societes Du Cac 40 De 1992 A 1998 Comparee A Une Information Type

Author

Listed:
  • Alain Mikol

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

Abstract

L'objectif de la présente communication est, par une analyse empirique : - de relever les informations environnementales diffusées de 1992 à 1998 par 29 des plus grandes entreprises françaises cotées en bourse (sociétés cotées au " CAC 40 "), - et de les comparer à une liste type d'informations environnementales, proposée par la doctrine, susceptible de satisfaire les besoins en information des investisseurs et des tiers. Il est démontré les éléments suivants : - l'information environnementale est quasiment absente des comptes annuels et ne figure qu'en quantité très faible dans les documents joints à ceux-ci, - aucune évolution notable ne peut être observée en 7 ans. La conclusion de la recherche est par conséquent la suivante : l'information environnementale donnée par les entreprises de l'échantillon est totalement insuffisante par rapport aux souhaits exprimés par la doctrine.

Suggested Citation

  • Alain Mikol, 2000. "L'Information Environnementale Publiee Par Les Societes Du Cac 40 De 1992 A 1998 Comparee A Une Information Type," Post-Print halshs-00587490, HAL.
    • Handle: RePEc:hal:journl:halshs-00587490
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587490
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587490/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    Full references (including those not matched with items on IDEAS)

    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. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    2. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    3. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    4. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    5. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
    6. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
    7. Ienciu Ionel-Alin, 2012. "Analyze Of Enviromental Discolsure Within European Union Countries," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(4), pages 1-8, August.
    8. Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
    9. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    10. Peter Kekung Bessong & Arzizeh Tiesieh Tapang, 2012. "Social Responsibility Cost and Its Influence on the Profitability of Nigerian Banks," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 3(4), pages 33-45, October.
    11. Yuan Ding & Gary Entwistle & Hervé Stolowy, 2003. "International differences in R&D disclosure practices: Evidence in a French and Canadian context," Working Papers hal-00591687, HAL.
    12. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    13. repec:dau:papers:123456789/2238 is not listed on IDEAS
    14. Marileena Koskela & Jarmo Vehmas, 2012. "Defining Eco‐efficiency: A Case Study on the Finnish Forest Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 546-566, December.
    15. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.
    16. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    17. Jeffrey S. Harrison & Joyce van der Laan Smith, 2015. "Responsible Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 935-960, November.
    18. Víctor Meseguer-Sánchez & Francisco Jesús Gálvez-Sánchez & Gabriel López-Martínez & Valentín Molina-Moreno, 2021. "Corporate Social Responsibility and Sustainability. A Bibliometric Analysis of Their Interrelations," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
    19. Alistair M. Brown, 2007. "Natural environmental disclosures: strategic responses by Port Moresby Stock Exchange entities," Business Strategy and the Environment, Wiley Blackwell, vol. 16(1), pages 75-89, January.
    20. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
    21. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.

    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-00587490. 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.