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L’incidence des facteurs socioculturels dans le reporting financier et le reporting sociétal : Un essai de comparaison entre la France et l’Allemagne

Abstract : This study, in the extension of researches aimed at harmonising accounting internationally (IAS/IFRS) and implementing Corporate Social Responsibility (CSR) indicators from a processual and “historical evolutional” angle, tends to differ from them by focusing on the means to analyse the information issued from financial (IAS/IFRS) and extra-financial (CSR) reporting released during the 2006-2010 period by the listed companies which compose the French and German stock market indexes respectively CAC40/SBF120 and DAX30/DAX100, and replacing an oftentimes inductive approach in this field with a hypothetical and deductive process. It compares the collected data on the one hand, and the needs of shareholders/investors and third parties as a whole on the other hand, on either side of the Rhine, on the basis of the theoretical frame of the agency theory and the stakeholder theory.The method employed, which is both quantitative and qualitative, aims to do as follows. First use of tools for measuring based on averages, medians and regression studies combining many variables essentially expressed in the form of accounting and financial ratios (IAS/IFRS); this measure extends to the listing of words occurrence in the extra-financial information supports (CSR and sustainability reports). Then question the administrative and financial managers in charge of the application of the IAS/IFRS referential and the managers responsible for the CSR and sustainability communication within these companies we selected with reference to matrixes based on the “fuzzy logic” theory tools. We do not investigate the influence of IAS/IFRS standards/CSR indicators neither on financial performance nor in terms of expected return on the capital asset. We can observe that our results show nuances of perception of IAS/IFRS standards and CSR goals in the financial and extra-financial reporting that are likely to be attributed to socio-cultural factors, and reflecting a governance much more aimed at shareholders in France than in Germany.
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Olivier Cretté. L’incidence des facteurs socioculturels dans le reporting financier et le reporting sociétal : Un essai de comparaison entre la France et l’Allemagne. Gestion et management. Conservatoire national des arts et metiers - CNAM, 2012. Français. ⟨NNT : 2012CNAM0819⟩. ⟨tel-00742985⟩

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