An alternative approach of corporate social disclosure analysis
Déjean, Frédérique; Oxibar, Bruno (2003), An alternative approach of corporate social disclosure analysis, 26ème Congrès de l’ European Accounting Association, Séville, SPAIN
TypeCommunication / Conférence
Conference title26ème Congrès de l’ European Accounting Association
MetadataShow full item record
Abstract (EN)This paper proposes an alternative approach to corporate social disclosure analysis in order to link social information disclosed and corporate social performance. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. As most of these researches use quantitative content analysis, we discuss the relevance of this 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, based on Carroll's social responsibility typology. A study on fifteen French companies, using both approaches, outlines the interest of this alternative method.
Subjects / KeywordsCorporate social performance; Communication sociale; Content analysis; Qualitative approach; Pratiques sociales des entreprises; Corporate social responsability; Responsabilité sociale
Showing items related by title and author.
Déjean, Frédérique; Oxibar, Bruno; Perrigot, Rozenn (2015) Article accepté pour publication ou publié