Analyse des facteurs explicatifs de la publication des rapports sociétaux en France

Salma Damak-Ayadi ()
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Salma Damak-Ayadi: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This study develops and empirically tests a model of the corporate decision to disclose stakeholders' reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders' reports. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the saillance of stakeholders and the reputation of the industry are the most important factors but the degree of internationalisation of the firms hasn't influence on this decision. We interpret this finding as being consistent with stakeholder theory.

Keywords: Stakeholders' reports; stakeholder theory; stakeholders; Rapports sociétaux; théorie des parties prenantes; parties prenantes; déterminants; décision (search for similar items in EconPapers)
Date: 2006
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00154184v2
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2006, 12, pp.73-116

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00154184

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