A Plea for a Corporate and Environmental Audit of Information Contained in Annual Company Reports
Type de matériel :
TexteLangue : français Détails de publication : 2008.
Sujet(s) : Ressources en ligne : Abrégé : Since the passing of the law of May 15, 2001, French listed companies have been required to include corporate and environmental information in their annual reports. At present, many companies publish corporate information on a voluntary basis in a special report often called “Sustainable Development Report.” However, the content of this information is not sufficiently monitored. Consequently, the object of the present paper is to call for the creation of legal audits in order to improve the quality of the corporate information made public by companies.
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Since the passing of the law of May 15, 2001, French listed companies have been required to include corporate and environmental information in their annual reports. At present, many companies publish corporate information on a voluntary basis in a special report often called “Sustainable Development Report.” However, the content of this information is not sufficiently monitored. Consequently, the object of the present paper is to call for the creation of legal audits in order to improve the quality of the corporate information made public by companies.
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