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Non financial information: a European perspective
[Informaţia non-financiară: o perspectivă europeană]

Author

Listed:
  • Alain Burlaud

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Maria Niculescu

    (ESFAM - Ecole Supérieure de la Francophonie pour l'Administration et le Management)

Abstract

Globalization and trade development have generated the internationalization of managerial concepts and also the increased demand for norms and rules both regulatory and incentive of individual and collective behaviors. It is the case of corporate social responsibility (CSR) which has known a significant growth in the historical liberal economies and a mimetic appearance in the emerging economies. Given the stakes of CSR, the normalization bodies and international organizations try to give it a statutory basis. This is also the case of "Directive 2014/95/EU" as regards disclosure of non-financial and diversity information by certain large undertakings and groups.\r\nThe article analyzes this Directive through the neo-institutional theory of organizations. The authors approach is hypothetical deductive, having as hypothesis the fact that information is performative: it creates the real and modifies the behaviors. They seek to answer the question regarding the non-financial information impact on growth starting from European responsible discourse analysis and international and European legislation.\r\nThe disclosure of non-financial information, generating expectations from the public and commitments from managers, should therefore stimulate a "responsible" growth. However, the new Directive does not offer the means and procedures to materialize it. It creates obligations without specifying too much the content.\r\nThe "responsible growth", even though the term is very vague, constitutes a political option confirmed by the entire European Union courts. Yet, it cannot be express through a concrete reality; it cannot have an operationalized existence, unless it is associated with appropriate management tools, a necessity far from being confirmed

Suggested Citation

  • Alain Burlaud & Maria Niculescu, 2015. "Non financial information: a European perspective [Informaţia non-financiară: o perspectivă europeană]," Post-Print halshs-02145469, HAL.
  • Handle: RePEc:hal:journl:halshs-02145469
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    Cited by:

    1. Alain Burlaud, 2018. "Can accounting standardization serve the public interest?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 365-365.
    2. Marian Socoliuc & Cristina-Gabriela Cosmulese & Marius-Sorin Ciubotariu & Svetlana Mihaila & Iulia-Diana Arion & Veronica Grosu, 2020. "Sustainability Reporting as a Mixture of CSR and Sustainable Development. A Model for Micro-Enterprises within the Romanian Forestry Sector," Sustainability, MDPI, vol. 12(2), pages 1-34, January.
    3. Alain Burlaud, 2020. "Evolutions of Accounting Standardization: The Shock of Financialization and Globalization," Post-Print halshs-03161123, HAL.
    4. Alain Burlaud, 2018. "Can accounting standardization serve the public interest? [Este posibil ca standardele contabile să servească interesul public?]," Post-Print halshs-02145524, HAL.

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