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Por un metodo alternativo del analisis de la difusion de informacion social y medioambiental

Déjean, Frédérique; Oxibar, Bruno (2003), Por un metodo alternativo del analisis de la difusion de informacion social y medioambiental, XII Congreso AECA "Transparencia Empresarial y Sociedad del Conocimiento", Cadiz, SPAIN

Type
Communication / Conférence
Date
2003
Conference title
XII Congreso AECA "Transparencia Empresarial y Sociedad del Conocimiento"
Conference city
Cadiz
Conference country
SPAIN
Metadata
Show full item record
Author(s)
Déjean, Frédérique
Oxibar, Bruno
Abstract (EN)
This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We discuss the relevance of the instrument. In order to improve the description of corporate social practices as well as the explanation of the link between these disclosures and corporate social performance, we propose a qualitative approach. An exploratory study on fifteen French companies outlines the interest of this alternative method.
Subjects / Keywords
Responsabilité sociale
JEL
M14 - Corporate Culture; Diversity; Social Responsibility

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