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RSE et performance financière : une approche par la communication des entreprises

Abstract : While the law requires more widely French companies to publish in their annual reports detailed information concerning their social, environmental and societal commitments, to inform stakeholders about the actions taken and their consequences in these different dimensions of Corporate Social Responsibility, one issue arises in this context: do the company’s commitments in the CSR approach, and more particularly the methods implemented by the companies to communicate on these commitments, have a real impact on their financial performance? The main objective of this research is to answer this question by studying CSR in terms of information disclosure, mandatory and voluntary, implemented by different companies in their annual reports and testing the link between information disclosure and financial return effectiveness on a sample of companies listed on the French financial market (Euronext Paris).
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Contributor : Jean-Francis Ory Connect in order to contact the contributor
Submitted on : Thursday, November 15, 2018 - 9:51:23 PM
Last modification on : Monday, December 13, 2021 - 1:26:05 PM




Jean-Francis Ory, Jean-Luc Petitjean. RSE et performance financière : une approche par la communication des entreprises. La Revue des Sciences de Gestion, Revue des Sciences de Gestion, 2014, 267-268 (3), ⟨10.3917/rsg.267.0069⟩. ⟨hal-01924419⟩



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