Du reporting de la performance globale à la stratégie de reporting ESG : pratiques des entreprises faisant appel public à l’épargne au Maroc (notice n° 815968)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02966cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123130815.0 |
| 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 | Cherkaoui, Adil |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Du reporting de la performance globale à la stratégie de reporting ESG : pratiques des entreprises faisant appel public à l’épargne au Maroc |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 100 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Notre dernière décennie a été marquée par une évolution considérable en matière de publication des rapports extra financiers. En effet, les entreprises ont pris conscience que ces informations relevaient d’un instrument de communication au service de celles qui souhaitent se montrer responsables dans un contexte marqué par la prise de conscience du développement durable. Toutefois, les entreprises subissent d’une part des pressions réglementaires de plus en plus fortes et d’autre part, une pression morale de la part de leurs parties prenantes. Cette situation pousse les entreprises à annoncer une attitude responsable et communiquent par le biais de différents documents extra financiers. Notre article vise à appréhender la réceptivité de la communication extra financière, en mettant le focus sur l’état des lieux des pratiques de communication extra-financière déployée pour la promouvoir à travers une étude exploratoire du contexte marocain en tenant compte de la perception des acteurs financiers de ces pratiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Our last decade has been marked by considerable progress in the publication of extra-financial reports. Indeed, companies have realized that this information was part of a communication tool for those who wish to be responsible in a context marked by awareness of sustainable development. However, companies are facing increasing regulatory pressure on the one hand and moral pressure from their stakeholders on the other. This situation pushes companies to advertise a responsible attitude and communicate through various extra-financial documents. Our article aims to understand the receptivity of extra-financial communication, by focusing on the inventory of extra-financial communication practices deployed to promote it through an exploratory study of the Moroccan context taking into account the perception of actors financial of these practices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pressions réglementaires |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | documents extra-financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | développement durable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rapports extra-financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | parties prenantes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulatory pressures |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extra-financial documents |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stakeholders |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainable development |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extra-financial reports |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cherkaoui, Zainab |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue Congolaise de Gestion | uméro 32 | 2 | 2022-04-26 | p. 131-176 | 1729-0228 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-congolaise-de-gestion-2021-2-page-131?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-congolaise-de-gestion-2021-2-page-131?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux