Des entreprises responsables: à l'égard de qui et à quel propos ? Une étude du message du Président de sociétés cotées françaises"

F. Platet Pierrot () and S. Giordano Spring ()
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F. Platet Pierrot: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, UM - Université de Montpellier
S. Giordano Spring: MRM-CS - Montpellier Research in Management - Comptabilités et Société - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, MRM-MPR - Management et Pratiques Responsables - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: This research aims at identifying what covers the notion of responsibility when used by companies in their managerial discourse : what and who do they declare be responsible for? In order to answer the questions, we conducted a lexical study of the content of 420 Presidents letters of French listed companies on a seven year period.

Keywords: Social responsibility of business; Sustainability reporting (search for similar items in EconPapers)
Date: 2011
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Published in Revue management & avenir, 2011, 45, p. 62-79

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05473775

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