 Comment évaluer les entreprises sur la question du handicap ? et que peuvent faire les investisseurs ?Gregory Schneider-Maunoury
Working Papers from HAL Abstract: The objective of this article is to contribute to the understanding and dissemination of indicators measuring the performance of French companies in relation to people with disabilities, whether they are employees, customers, or citizens. This article presents the indicators proposed by the « Finance durable et Handicap » report and implements a data availability test for these indicators among CAC40 companies, based on the universal registration documents published by the corporations comprising this index in 2025. Based on these responses, a modification or reformulation of the indicators is proposed where necessary, specifically for those whose information availability was too low among the sample companies. Thus, this indicator test leads to a set of 34 questions, the availability of which was tested on the CAC40; 21 can be subject to evaluation by investors or rating agencies, and 13 can be the subject of a shareholder dialogue initiative. This work demonstrates how to analyze the issue of disability, moving beyond sole transparency tests of the annual report. Keywords: disability; sustainable finance; responsible investment; handicap; finance durable; investissement responsable (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-05735586 Access Statistics for this paper More papers in Working Papers from HAL |
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