LE REPORTING DEVELOPPEMENT DURABLE DES BANQUES FRANÇAISES QUELLE INTEGRATION DES ENJEUX DD SPECIFIQUES AU SECTEUR DE LA FINANCE

Amel Ben Rhouma () and Tristant Boyer ()
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Amel Ben Rhouma: CEDAG - EA 1516 - Centre de droit des affaires et de gestion - UPD5 - Université Paris Descartes - Paris 5
Tristant Boyer: IPAG Paris - IPAG Paris

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Abstract: The purpose of this paper is to study the sustainability reporting of French banks to investigate the integration of the financial sector specific indicators in sustainability. We built a scenario of analysis of the reporting under Tropes 8.0. This scenario is based on the GRI-G3 guidelines and the GRI supplement for the financial sector . The annual documents (annual reports, reference documents and specific reports) from 2006 to 2010 were analyzed. The results show that the French banks present different models of reporting. Some opt for an integrated reporting and the others for a separate reporting. The sustainability reporting evolves in a different way in the three documents. It seems more developed in the reference document and the sustainability report than in the annual report. The financial sector specific indicators in sustainability are little developed. until 2009, these specific indicators are published only by the cooperative banks. They appear in the reporting of the private banks only in 2010.

Keywords: sustainability reporting; financial; banks; social performance; environmental performance; materiality; Reporting DD; GRI; NRE; Tropes; finance; banques; performance sociale; performance environnementale; matérialité. (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691157
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Citations: View citations in EconPapers (1)

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

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