FAUT-IL MIEUX REGLEMENTER LE REPORTING EXTRA FINANCIER POUR AMELIORER SA PRISE EN COMPTE PAR LES INVESTISSEURS ?

Béatrice Boyer
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Béatrice Boyer: AMU - Aix Marseille Université

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Abstract: This paper aims to show why CSR information is not fully considered by investors. We contend that the regulation of CSR reporting is not constraining enough to make companies disclose complete and high quality non-financial information likely to be used by investors. CSR information needs to be more strongly constrained, notably by means of international regulation, in order to avoid selective disclosures. Furthermore, to enhance credibility, CSR disclosures have to be auditable. Finally, all breaches in compliance requirements being indictable.

Keywords: non-financial information; regulation; constrain; information quality; information extra financière; reporting; réglementation; contrainte; qualité de l'information (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00992961
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Citations: View citations in EconPapers (1)

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00992961

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