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L'ÉTUDE DES DÉTERMINANTS DE LA VÉRIFICATION DES INFORMATIONS SOCIÉTALES DANS LE CONTEXTE FRANÇAIS

Abstract : This research examines the process of voluntary verification of sustainability information. It involves identifying, in the French context, the factors that may influence companies' decision to establish a voluntary sustainability verification conducted by an outside party. A double theoretical framework combining agency theories and neo-institutional theories is employed. The empirical study is based on a two-step process. The first is an exploratory qualitative study conducted from semi-structured interviews with several actors involved in sustainability verification. The second step is a quantitative analysis (logistic regressions) which aims to highlight the contractual and institutional factors of development of sustainability verification. The sample consists of French companies listed on the SBF 120 and the review period is two years, 2007 and 2008. The results show that the dual capacity of chief executive and chairman of the board of directors is crucial in engaging companies to resort to sustainability verification. In addition, firm size and membership of a sensitive industry positively influence the development of sustainability verification. Finally, the significance of the positioning of companies on CSR on the use of sustainability verification is also highlighted.
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https://tel.archives-ouvertes.fr/tel-00551017
Contributor : Claire Gillet-Monjarret <>
Submitted on : Monday, January 3, 2011 - 8:50:57 AM
Last modification on : Monday, October 19, 2020 - 11:07:57 AM
Long-term archiving on: : Monday, April 4, 2011 - 2:43:53 AM

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  • HAL Id : tel-00551017, version 1

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Claire Gillet. L'ÉTUDE DES DÉTERMINANTS DE LA VÉRIFICATION DES INFORMATIONS SOCIÉTALES DANS LE CONTEXTE FRANÇAIS. Gestion et management. Université des Sciences Sociales - Toulouse I, 2010. Français. ⟨tel-00551017⟩

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