La vérification sociétale des entreprises du SBF 120: l'impact de la structure de propriété et du conseil d'administration

Claire Gillet-Monjarret and Isabelle Martinez

ACCRA, 2012, vol. 18, issue 3, 43-66

Abstract: What is the influence of ownership structure and composition of the Board of Directors on the voluntary social and environmental verification ? This paper is an attempt to answer this research question. The empirical study focuses on the SBF 120 companies and over the period 2007-2008. The results show that the decision to implement social and environmental verification is influenced by internal governance : capital dilution, employee shareholders, size and independence of the Board, presence of a CSR committee. Besides these factors, the decision also depends on industry.

Keywords: social and environmental verification; social and environmental information; internal governance (search for similar items in EconPapers)
Date: 2012
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