LA VERIFICATION VOLONTAIRE DES INFORMATIONS SOCIETALES: LA STRUCTURE DE PROPRIETE ET LE CONSEIL D'ADMINISTRATION ONT-ILS UNE INFLUENCE SUR LA DECISION DE L'ENTREPRISE ?

Claire Gillet and Isabelle Martinez
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Claire Gillet: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Isabelle Martinez: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: What is the influence of ownership structure and composition of the Board of Directors on the voluntary verification, by an outside third party, of the sustainability information disclosed? This paper is an attempt to answer this research question. The empirical study focuses on the CAC40 companies. The results show that the majority of these companies checked their voluntarily sustainability information in 2007 and 2008. The nature of ownership and the non-overlapping mandates of CEO and Chairman of the Board are determinants of sustainability verification. In addition, firm size is an important explanatory factor of the verification. This verification is primarily implemented by larger companies, i.e. those able to bear the costs of such activity.

Keywords: Voluntary verification; sustainability information; internal governance; Vérification volontaire; informations sociétales; gouvernance interne (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00479519
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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