CSR and financial performance: an approach by corporate communication

RSE y rendimiento financiero: un enfoque basado en la comunicación empresarial

Jean-Francis Ory (jean-francis.ory@univ-reims.fr) and Jean-Luc Petitjean (jl.petitjean@univ-reims.fr)
Additional contact information
Jean-Francis Ory: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Jean-Luc Petitjean: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne

Post-Print from HAL

Abstract: While the law requires more widely French companies to publish in their annual reports detailed information concerning their social, environmental and societal commitments, to inform stakeholders about the actions taken and their consequences in these different dimensions of Corporate Social Responsibility, one issue arises in this context: do the company's commitments in the CSR approach, and more particularly the methods implemented by the companies to communicate on these commitments, have a real impact on their financial performance? The main objective of this research is to answer this question by studying CSR in terms of information disclosure, mandatory and voluntary, implemented by different companies in their annual reports and testing the link between information disclosure and financial return effectiveness on a sample of companies listed on the French financial market (Euronext Paris).

Keywords: Corporate Social Responsibility; communication; financial return; stakeholders; RSC; comunicación; rendimiento financiero; partes interesadas; RSE; performances financières; parties prenantes (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Published in La Revue des Sciences de Gestion, 2014, 267-268 (3), ⟨10.3917/rsg.267.0069⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01924419

DOI: 10.3917/rsg.267.0069

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD (hal@ccsd.cnrs.fr).