Analyse discursive des rapports RSE des entreprises familiales vs non familiales - Discursive analysis of CSR reports by family and non-family companies

Claire Gillet-Monjarret () and Anne-Laurence Lafont
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Claire Gillet-Monjarret: University of Montpellier
Anne-Laurence Lafont: University of Montpellier

Revue Finance Contrôle Stratégie, 2020, vol. 23, issue 1, 3-33

Abstract: (VF) L’objectif de la recherche est d’analyser le discours des entreprises familiales (EF) et non familiales (ENF) en matière de RSE et ce dans un cadre de normalisation accrue. Une étude longitudinale a été menée à travers l’analyse de contenu de 153 rapports d’entreprises françaises. Les résultats montrent que les EF et les ENF n’orientent pas leurs discours envers les mêmes parties prenantes. Il apparaît également que les EF abordent davantage la thématique de l’environnement. De plus, nos résultats ne permettent pas de mettre en exergue l’évolution du discours vers une homogénéisation des informations diffusées malgré l’émergence d’une normalisation accrue dans le domaine.(VA) The objective of the research is to analyze the discourse of family businesses (FB) and non-family businesses (NFB) regarding CSR within a background of increased standardization. A longitudinal study was conducted through the content analysis of 153 CSR reports from French companies. The results show that FBs and NFBs do not shift their discourse towards the same stakeholders. It also appears that FBs are more concerned with environmental issues. Moreover, our results do not make it possible to highlight the evolution of the discourse towards a homogenization of the information diffused in spite of the emergence of an increased standardization in the field.

Keywords: entreprises familiales; responsabilité sociétale des entreprises (RSE); rapport RSE; analyse discursive; family business; corporate social responsibility (CSR); CSR report; discursive analysis. (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:dij:revfcs:v:23:y:2020:i:1:p:3-33

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