ANALYSE DU DISCOURS RSE DANS LA LETTRE DU PRESIDENT

Françoise Platet -Pierrot () and Sophie Giordano-Spring ()
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Françoise Platet -Pierrot: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier
Sophie Giordano-Spring: ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier

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Abstract: Based on the content analysis of the « Chairman's letter », this research aims at enlightening specific terms that can be linked to the Corporate Social Responsibility area (RSE). The originality of this study consists in an inductive construction of the CSR narratives perimeter based upon a hierarchical lexical analysis. The results show that the lexical world relating to the emergent CSR of the message of the President, mainly aims to state the recipients perceived like vital, in particular the shareholders and the employees. The widened, Community or natural social environment, misses. These results suggest that the company defines its social responsibility above all according to its primary recipients of which it depends, leading to a restrictive design of the CSR.

Keywords: Corporate Social Responsibility; Stakeholders; Chairman's letter; lexical analysis.; Responsabilité Sociale de l'Entreprise; parties prenantes; lettre du président; analyse lexicale. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459478
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459478

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