The faithful presentation of corporations’ CSR standalone reports – a Canadian study (notice n° 548082)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01603cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121115051.0 |
| 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 | Gosselin, Anne Marie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The faithful presentation of corporations’ CSR standalone reports – a Canadian study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this study is to examine whether the faithfulness of the information presented in corporations’ corporate social responsibility (CSR) reports issued in accordance with the Global Reporting Initiative (GRI) guidelines differs from that presented in those reports that are “not in accordance, but mention the GRI”, and in those that “make no mention of the GRI”. The results of our analyses show that CSR Reports prepared in accordance with the GRI provide more neutral and complete information than non-GRI reports. Furthermore, the firms that publish CSR reports that “mention the GRI” seem to do so in order to manage their legitimacy. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Reliability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR Report |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Faithful Representation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Global Reporting Initiative |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Reliability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR Report |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Faithful Representation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Global Reporting Initiative |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Disclosure |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Berthelot, Sylvie |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 159 | 6 | 2024-02-26 | p. 297-324 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-297?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-297?lang=en&redirect-ssocas=7080</a> |
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