Reporting volontaire en matière de responsabilité sociale : un effet contrasté de l’assurance RSE (notice n° 844280)
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| fixed length control field | 03234cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123143244.0 |
| 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 | Lajmi, Amira |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Reporting volontaire en matière de responsabilité sociale : un effet contrasté de l’assurance RSE |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 84 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’article analyse le rôle modérateur que joue l’assurance RSE, en tant que mécanisme de gouvernance axé sur le développement durable, dans la relation entre le reporting volontaire en matière de responsabilité sociale et la valeur de marché de l’entreprise. À partir des données recueillies auprès d’un échantillon d’entreprises françaises du SBF 120 entre 2001 et 2011, les résultats indiquent que la valeur de la communication volontaire d’informations relatives à la RSE est perçue négativement et que le recours à une assurance RSE par un organisme tiers indépendant n’est pas nécessairement pertinent. Les auteurs constatent toutefois que les actionnaires ne portent pas le même jugement sur chaque dimension du reporting RSE, et ils ne perçoivent l’intérêt de recourir à une vérification sociétale qu’en cas de doute sur la crédibilité des informations communiquées. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper analyzes the moderating role of the CSR assurance as a sustainability-oriented corporate governance mechanism on the relationship between voluntary CSR reporting and the firm’s market value. Using a sample from the French SBF120 between 2001 and 2011, the results show that high CSR reporting is negatively perceived and the use of CSR assurance by an independent third-party organization is not necessarily relevant. The authors find, however, that shareholders do not make the same judgement on each dimension of CSR reporting, and they only perceive the interest of using CSR assurance in cases of doubt about the credibility of the information communicated. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Este artículo analiza el papel moderador de las auditorías de RSE en la relación entre el reporting voluntario sobre RSE y el valor de mercado de la empresa. Utilizando una muestra del SBF120 francés entre 2001 y 2011, los resultados muestran que la comunicación voluntaria de la RSE se percibe negativamente y que recurrir a una firma independiente para auditar la RSE no necesariamente se considera relevante. Sin embargo, los autores han confirmado que los accionistas no tienen la misma percepción para cada dimensión del reporting sobre RSE y solo valoran positivamente las auditorías de RSE en caso de duda de la credibilidad de ese reporting. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | assurance RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur de marché de l’entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR assurance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firm’s market value |
| 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 | France |
| 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 | Recherches en Sciences de Gestion | 137 | 2 | 2020-09-23 | p. 339-368 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-2-page-339?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2020-2-page-339?lang=fr&redirect-ssocas=7080</a> |
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