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Performance globale de l'entreprise : les informations environnementales et sociales sont-elles prises en compte par les analystes financiers pour leur diagnostic?

Author

Listed:
  • Judith Saghroun

    (UPN - Université Paris Nanterre)

  • Jean-Yves Eglem

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

Abstract

L'objet de cette recherche, fondée sur des entretiens approfondis menés avec des analystes financiers, est de mieux cerner la perception aue ceux-ci peuvent avoir de la performance globale (ou élargie) de l'entreprise. Il s'agit de comprendre dans quelle mesure et comment les analystes financiers sont amenés à intégrer des informations extra-comptables, en particulier environnementales et sociales, dans leur entreprise.

Suggested Citation

  • Judith Saghroun & Jean-Yves Eglem, 2004. "Performance globale de l'entreprise : les informations environnementales et sociales sont-elles prises en compte par les analystes financiers pour leur diagnostic?," Post-Print halshs-00593086, HAL.
    • Handle: RePEc:hal:journl:halshs-00593086
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593086
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    Cited by:

    1. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.

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