Le reporting social et environnemental suite à l'application de la loi NRE en France (notice n° 343918)
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| fixed length control field | 02466cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022154.0 |
| 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 | Damak-Ayadi, Salma |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le reporting social et environnemental suite à l'application de la loi NRE en France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 33 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCe papier analyse les pratiques de reporting social et environnemental par les sociétés cotées en France suite à l’application de la loi sur les Nouvelles Régulations Économiques. L’analyse a fait la distinction entre les informations sociales et environnementales obligatoires exigées par cette nouvelle loi et les informations sociales et environnementales publiées de façon volontaire dans les rapports annuels des sociétés cotées au CAC40 de 2002 à 2005. Nos résultats indiquent que ces informations sont plutôt qualitatives, les informations quantitatives sont en majorité de type non financier. Nous avons conclu également que certaines informations sociales et environnementales obligatoires ont été négligées par les sociétés qui ont divulgué particulièrement sur des sujets se rapportant à l’impact de leurs activités sur l’environnement naturel et les ressources humaines. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Social and environmental reporting after the NRE applicationThis paper analyses changes in social and environmental reporting practices among large listed companies in France after the NRE application. We analyzed the type and the volume of social and environmental disclosures in annual reports from 2002 to 2005. Our sample consisted of 40 firms listed in the CAC40 index. Our results indicate that most of social and environmental disclosures were in qualitative, rather than in quantitative or financial, form. We concluded also that some mandatory information was neglected by firms, which reported especially about environment and human resources. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sociétés cotées |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | volontaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | loi NRE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | informations sociales et environnementales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligatoire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | listed firms |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | NRE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mandatory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social and environmental disclosures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 16 | 1 | 2010-04-01 | p. 53-81 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2010-1-page-53?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2010-1-page-53?lang=fr&redirect-ssocas=7080</a> |
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