The determinants of CSR practices of French REITs. Discursive analysis of CSR reports of French REITSs using neo-institutional theory

Fana Rasolofo-Distler () and Nadège Ribau-Peltre ()
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Fana Rasolofo-Distler: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Nadège Ribau-Peltre: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This study focuses on French REITs, which are listed real estate investment companies. It examines the relationship between the characteristics of French REITs and their CSR practices through an analysis of their annual reports. We identify the typology of CSR practices based on the content of these companies' annual reports over a six-year period. We seek to understand the influence of French REITs' contingency, financial, and risk factors on these practices. Our discursive analysis is based on the mobilisation of neo-institutional theory. This study is likely to interest to REITs managers, investors and regulators.

Keywords: discursive analysis; risk factors; financial factors; contingency factors; neo-institutional theory; CSR (search for similar items in EconPapers)
Date: 2022-05-24
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Published in 43ème Congrès de l’AFC – Association Francophone de Comptabilité, May 2022, Bordeaux, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05606935

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