Faut-il mieux réglementer le reporting extra financier ?

Béatrice Boyer-Allirol ()
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Béatrice Boyer-Allirol: CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université

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Abstract: This paper aims to explain why CSR information is not fully considered by investors. We contend that the regulation of CSR reporting is not constraining enough to make companies disclose complete and high quality non-financial information likely to be used by investors. CSR information needs to be more strongly constrained, notably by means of international regulation, in order to avoid selective disclosures. Furthermore, to enhance credibility, CSR disclosures have to be audited. Finally, all breaches in compliance requirements have to be subject to sanctions.

Keywords: non-financial information; reporting; regulation; constrain; information quality; information extra financière; réglementation; contrainte; qualité de l’information (search for similar items in EconPapers)
Date: 2013-12
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Citations: View citations in EconPapers (3)

Published in Revue Française de Gestion, 2013

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01428845

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