Le reporting sociétal: enjeux et limites de la proposition de normalisation internationale GRI

Françoise Quairel () and Michel Capron ()
Additional contact information
Françoise Quairel: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find means to avoid constraining regulation.

Keywords: Accounting Principles; Stakeholders; Standardization; Conceptual framework; Environmental and Social reporting; Regulation; Normalisation; Parties prenantes; Principes comptables; Rapports environnement; Cadre conceptuel; Reporting sociétal (search for similar items in EconPapers)
Date: 2003
References: Add references at CitEc
Citations:

Published in 2003, Louvain la Neuve, pp.CD Rom

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:halshs-00150868

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().