DETERMINANTS DE LA COMMUNICATION SOCIALE ET ENVIRONNEMENTALE DES ENTREPRISES FRANCAISES

@inproceedings{Rhouma2007DETERMINANTSDL,
  title={DETERMINANTS DE LA COMMUNICATION SOCIALE ET ENVIRONNEMENTALE DES ENTREPRISES FRANCAISES},
  author={A. Ben Rhouma and Denis Cormier},
  year={2007}
}
The purpose of this study is to identify determinan ts of corporate environmental and social reporting using a coding instrument on a way that i s similar to Wiseman (1982) and Cormier and Magnan (1999 and 2003). Results show that Frenc h firms are increasing the extent of their social and environmental reporting in their a nnual report. Governance and monitoring issues are associated with corporate social and env ironmental disclosure. Keys words: Environmental disclosure, social disclosure… CONTINUE READING

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