Le reporting social et environnemental suite à l'application de la loi NRE en France

Salma Damak-Ayadi

ACCRA, 2010, vol. 16, issue 1, 53-81

Abstract: This paper analyses changes in social and environmental reporting practices among large listed companies in France after the NRE application. We analyzed the type and the volume of social and environmental disclosures in annual reports from 2002 to 2005. Our sample consisted of 40 firms listed in the CAC40 index. Our results indicate that most of social and environmental disclosures were in qualitative, rather than in quantitative or financial, form. We concluded also that some mandatory information was neglected by firms, which reported especially about environment and human resources.

Keywords: social and environmental disclosures; voluntary; mandatory; NRE; listed firms (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (15)

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