 The Testing of "Truth" As a Modality of Trust in Global Performance MeasurementLa mise à l’épreuve de la « vérité » dans la mesure de la performance globale des entreprisesFrédéric Distler ()
Post-Print from HAL Abstract: This article apprehends the global performance of companies through the publication of Corporate Social Responsibility (CSR) in management reports. Regulations have evolved since 2017 by replacing the former CSR report with a statement of extra-financial performance, by setting thresholds that exempt companies from this reporting obligation, and by requiring more detail and transparency from companies that choose to disclose social and environmental information on a voluntary basis. We studied the case of three Listed Real Estate Investment Companies (SIICs) that have always published CSR reports or appendices in their management reports and have ceased to do so since this change in regulations. This abstention therefore raises questions about the sincerity of this approach. Keywords: Parresia; Thuth-telling; CSR Report; Global performance; Performance globale; Parrêsia; Dire-vrai; Rapport RSE Global Performance (search for similar items in EconPapers) Published in Revue de Management et de Stratégie - RMS, 2024, 14 p There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04704567 Access Statistics for this paper More papers in Post-Print from HAL |
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