Les déterminants du reporting sociétal interne et externe en PME: une étude empirique quantitative

Sophie Giordano-Spring (), Fabienne Villesèque-Dubus () and Jean-Marie Courrent ()
Additional contact information
Sophie Giordano-Spring: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques
Jean-Marie Courrent: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier

Post-Print from HAL

Abstract: The purpose of this research is firstly to study practices of corporate social reporting (for external and internal uses) in SMEs, and secondly to identify their determinants. Particularly, we explore the idea that determinants of corporate social reporting in SMEs are distinct from that of large companies. In a first step of the study, we test some hypothesis stemming from large companies literature (size, industry, performance). In a second step, we extend the study with specific hypotheses dedicated to SME, stemming from a specialised literature. The results shows that corporate social reporting practices are not so different from larger companies, if we take into account the functioning of SMEs, and complete the state of the art of coporate social reporting in SME that is largely exploratory up to now and investigate some specific determinants.

Keywords: research; SME; research literature; management control; Reporting sociétal; PME; développement durable (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-bec
Note: View the original document on HAL open archive server: https://hal.science/hal-00690971v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00690971v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00690971

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().