Le reporting extra-financier face aux strates réglementaires

Emna Ben Saad
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Emna Ben Saad: EM - EMLyon Business School

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Abstract: "Les entreprises européennes se retrouvent de plus en plus confrontées, en matière de reporting extra-financier, à des exigences, des périmètres d'application et des dates de mise en œuvre variées qui tendent à se multiplier au grand dam des directeurs financiers."

Keywords: Reporting; extra-financier (search for similar items in EconPapers)
Date: 2023-02-01
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Published in Revue Française de Comptabilité, 2023, 572, 58-60 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04325744

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