Les facteurs explicatifs de la vérification volontaire des informations sociétales

Claire Gillet ()
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Claire Gillet: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: This research examines the process of voluntary verification of sustainability information. It involves identifying, in the French context, the factors that may influence companies' decision to establish a voluntary sustainability verification conducted by an outside party. A double theoretical framework combining agency theories and neo-institutional theories is employed. The sample consists of French companies listed on the SBF 120 and the review period is two years, 2007 and 2008. The results show that contractual factors do not influence the choice of companies to use sustainability verification. Conversely, the significance of institutional variables on the use of sustainability verification has been highlighted. Finally, firm size positively influences the development of sustainability verification.

Keywords: Voluntary verification; Sustainability information; Contractual theory; Neo-institutional theory; Vérification volontaire; informations sociétales; théories contractuelles; théories néo-institutionnelles (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650436
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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