Preamble. Responsible governance (notice n° 225547)
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|---|---|
| fixed length control field | 01815cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112061112.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Nekhili, Mehdi |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Preamble. Responsible governance |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 21 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article examines the simultaneous relationship between the scope of reports on corporate social responsibility (CSR) and the implementation of two governance mechanisms used by CSR-oriented companies: one internal (implementation of a CSR committee), and the other external (use of CSR insurance). Based on a sample of French companies listed on the SBF 120, we demonstrate that there is an interaction between voluntary CSR reporting, the existence of a CSR committee, and the purchase of CSR insurance. Significantly, the authors show on the one hand that, in a context of voluntary action, CSR reporting is mutually and positively associated with both the existence of a CSR committee and the maintenance of CSR insurance. On the other, the CSR committee and CSR insurance are mutually and negatively associated. Insofar as they both play an important role in improving the promotion and management of the voluntary disclosure of CSR information, it seems that the CSR committee and CSR insurance can stand in for one another. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | interactionist approach |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR verification |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Interactionistapproach |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR Committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR Reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR Verification |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bidet, Éric |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 303-304 | 3 | 2021-01-29 | p. 45-48 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2020-3-page-45?lang=en">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2020-3-page-45?lang=en</a> |
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