La présentation des politiques « diversité et inclusion » des entreprises à travers leurs déclarations de performance extra-financière (DPEF)

Jean-Marie Peretti ()
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Jean-Marie Peretti: ESSEC Business School

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Abstract: The wealth of information published by companies on their diversity and inclusion policies, practices and results has grown in recent years. This article studies the way in which companies explain their diversity and inclusion policy, the actions implemented and the results obtained from the analysis of the information presented by eighteen large companies (Atos, Arkema, Auchan, BPCE , Casino, Danone, Hermès, La Poste, Legrand, L'Oréal, LVMH, Michelin, PSA, Société Générale, Sopra-Steria, Sodexo, Total, Vinci) in their 2018 DPEF (Extra Financial Performance Declaration) published in 2019. This study highlights the main developments in the disclosure of social information compared to previous practices since the publication of the first compulsory social reports in 1979. The field of diversity management is widening to new sources. The policies and practices are presented in more detail with quantified objectives and measured results. The processes for the evaluation, certification and audit of information by independent third parties are specified.

Date: 2020-12-01
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03084131
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Published in Management & sciences sociales, 2020, Les nouveaux défis de la diversité et de l’inclusion au travail, 29 (29), pp.6-20

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