Rendre compte des engagements environnementaux aux clients : quels effets sur l’évaluation de la performance commerciale ? (notice n° 808939)
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| fixed length control field | 03420cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123124532.0 |
| 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 | Radhouane, Ikram |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Rendre compte des engagements environnementaux aux clients : quels effets sur l’évaluation de la performance commerciale ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 14 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le fait de se conformer aux besoins des parties prenantes principales (employés, clients, fournisseurs, etc.) pousse les entreprises à rendre compte de leurs engagements environnementaux, impactant leur futur chiffre d’affaires. Parmi les parties prenantes principales, les clients sont considérés comme les plus critiques du fait qu’ils déterminent directement la performance économique de l’entreprise. Sauf si les bénéfices perçus l’emportent sur les coûts du reporting environnemental, les actionnaires peuvent être incapables d’évaluer les flux de trésorerie de l’entreprise et, à terme, la pertinence du reporting. Le reporting environnemental et les résultats liés au respect des attentes des clients influencent par conséquent la valeur de marché de l’entreprise. Dans cette recherche, les auteurs se focalisent sur la divulgation volontaire d’informations environnementales des grandes entreprises cotées en bourse en France et appartenant à l’indice SBF 120 sur la période 2001-2010. Les résultats indiquent que les actionnaires évaluent la pertinence du reporting environnemental et qu’ils sont plus sensibles à la performance commerciale liée aux coûts (rentabilité des ventes) qu’à la performance commerciale liée au chiffre d’affaires (croissance des ventes). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Compliance with the needs of primary stakeholders (employees, customers, suppliers, etc.) leads firms to report on their environmental commitment, which affects their future earnings. Among the primary stakeholders, customers are considered most critical because they directly determine a firm’s economic performance. Unless there are perceived benefits that outweigh the environmental reporting costs, shareholders may not be able to evaluate the firm’s future cash flows and, ultimately, the value relevance of the reporting. Environmental reporting and customer-related monetary outcomes thus interact in their influence on firm market value. In this study, the authors focus on the voluntary environmental disclosure of the SBF 120 largest publicly traded companies in France for the 2001-2010 period. The results show that when assessing the relevance of environmental reporting, shareholders are more sensitive to cost-based commercial performance (return on sales) than to revenue-based commercial performance (sales growth). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | client |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur de marché |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | divulgation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environnemental |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance commerciale |
| 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 | customer |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | commercial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | market value |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental reporting |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nekhili, Mehdi |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nagati, Haithem |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Paché, Gilles |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Question(s) de management | 26 | 4 | 2019-12-04 | p. 89-108 | 2262-7030 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-management-2019-4-page-89?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-management-2019-4-page-89?lang=fr&redirect-ssocas=7080</a> |
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