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ÉDITIONS UNIVERSITAIRES EUROPÉENNES La divulgation environnementale et sociale: Etude des déterminants : une application aux entreprises françaises (Omn.Univ.Europ.)

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Description

L’objectif de notre recherche est double : explorer l’évolution de la qualité et de l’étendue de la divulgation environnementale et sociale des entreprises françaises et développer un modèle empirique de détermination des facteurs susceptibles d’expliquer les stratégies de communication de ce type d’informations. Notre étude est fondée sur la théorie des coûts de l’information, la théorie de la légitimité ainsi que certains paramètres de gouvernance qui relèvent du cadre de la théorie d’agence. En ce qui concerne notre premier objectif, il ressort de nos résultats que nous assistons à un phénomène de convergence au fil du temps dans les pratiques de diffusion environnementale et sociale. Par rapport à notre second objectif, les résultats suggèrent que les pressions des parties prenantes financières, la légitimité de l’entreprise, les coûts exclusifs à la firme de même que les coûts de collecte d’informations pour les utilisateurs et quelques paramètres de gouvernance (taille du conseil et présence de membres indépendants en son sein) influencent les stratégies de communication environnementale adoptées par les entreprises françaises.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
23 September 2010
Listed Since
24 September 2010

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