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La diffusion d'information sociétale dans les rapports annuels et les sites internet des entreprises françaises

Abstract : In addition to financial information, French companies also disclose information known as social disclosure, related to the environment, human resources, the quality and security of their products, their involvement in the community, fair business practices.
This thesis aims to identify the determining factors in the decision to disclose social information.
An introductory chapter consists in a survey on legal requirements related to social disclosure. This leads to the conclusion that corporate social disclosure is voluntary.
The first part presents our theoretical model of corporate social disclosure. Positive accounting theory has been chosen, which includes the political dimension of this phenomenon and reveals the role of information in managing contractual relations between stakeholders.
The second part reports an empirical study devoted to the validation of our theoretical framework. It first consists in an evaluation of social disclosures made by a sample of French companies through their annual reports and their web sites. The methodology of corporate social disclosure analysis is presented in depth. A grid of analysis common to the valuation of social disclosure made through annual reports and web sites is proposed. This study underlines the importance of the political dimensions in the corporate social disclosure process.
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Contributor : Bruno Oxibar <>
Submitted on : Wednesday, May 30, 2007 - 9:36:47 PM
Last modification on : Wednesday, September 23, 2020 - 4:28:36 AM
Long-term archiving on: : Thursday, April 8, 2010 - 6:29:24 PM


  • HAL Id : tel-00150576, version 1



Bruno Oxibar. La diffusion d'information sociétale dans les rapports annuels et les sites internet des entreprises françaises. Gestion et management. Université Paris Dauphine - Paris IX, 2003. Français. ⟨tel-00150576⟩



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