Mesurer les performances extrafinancières

Gunther Capelle-Blancard and Aurélien Petit

Revue française de gestion, 2013, vol. N° 236, issue 7, 109-125

Abstract: The same company might be environmentally friendly, while at the same time behave irresponsibly on social or corporate governance issues. Yet, this multi-dimensionality is often overlooked. Many studies have used composite scores, provided by extra-financial rating agencies, which just sum the scores of different facets of CSR to provide an overall assessment. The aim of this paper is to draw attention to theoretical and empirical problems arising when using such composite scores, which smooth extra-financial performances.

Date: 2013
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