Plaidoyer en faveur d'un audit sociétal légal

Nicolas Cuzacq

Revue internationale de droit économique, 2008, vol. t. XXII, 1, issue 1, 27-46

Abstract: Since the law of May 15,2001, French listed companies must integrate corporate and environmental information in their annual report. At present, many companies publish on a voluntary basis corporate information in a special report often called sustainable development report. But the content of this information is not sufficiently controlled. Consequently, the object of the present article is to praise the creation of a legal audit in order to improve the quality of corprorate information made public by companies.

Keywords: listed on the stock exchange firm; annual reports; audited corporate and environnemental information (search for similar items in EconPapers)
Date: 2008
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