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dc.contributor.authorDéjean, Frédérique
dc.contributor.authorOxibar, Bruno
dc.date.accessioned2010-01-20T15:27:20Z
dc.date.available2010-01-20T15:27:20Z
dc.date.issued2003
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/3052
dc.language.isoenen
dc.subjectCorporate social performance
dc.subjectCommunication sociale
dc.subjectContent analysis
dc.subjectQualitative approach
dc.subjectPratiques sociales des entreprises
dc.subjectCorporate social responsability
dc.subjectResponsabilité sociale
dc.subject.ddc658.4en
dc.subject.classificationjelL14en
dc.subject.classificationjelJ53en
dc.subject.classificationjelJ5en
dc.subject.classificationjelM14en
dc.titleAn alternative approach of corporate social disclosure analysis
dc.typeCommunication / Conférence
dc.description.abstractenThis 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.
dc.description.sponsorshipprivateouien
dc.subject.ddclabelDirection d'entrepriseen
dc.relation.conftitle26ème Congrès de l’ European Accounting Association
dc.relation.confcitySéville
dc.relation.confcountrySPAIN
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.date.updated2017-02-02T14:26:32Z


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