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Comparison of corporate social disclosures by French companies on their web sites and in their annual reports

Oxibar, Bruno (2004-01), Comparison of corporate social disclosures by French companies on their web sites and in their annual reports, 27ème Congrès de l’ European Accounting Association, 2004-04, Prague, République tchèque

Type
Communication / Conférence
Date
2004-01
Conference title
27ème Congrès de l’ European Accounting Association
Conference date
2004-04
Conference city
Prague
Conference country
République tchèque
Metadata
Show full item record
Author(s)
Oxibar, Bruno
Abstract (EN)
This papers deals with coporate social disclosure made by French companies through their websitesand their annual reports.First, it discusses the suitability of an evaluation ofthe scope of corporate social disclosure based on the sole annual report. Then, it. seeks to extend previous research of corporate social disclosures by examining the relationship between a number of corporatecharacteristics and social responsibility disclosures.In addition, this study considers the social and environmental disclosures made by 49 French firms in their annual reports and through their web sites. Itcompares and contrasts corporate social disclosures between the two media with respect to the amountand quality of information released, and the themesof disclosure. In testing the relationship betweencorporate profitability, the nature of the industry, the size and the level of firms' social disclosures, thisstudy underlines the importance of the political dimensions in the corporate social disclosure process.
Subjects / Keywords
France; Sites internet des entreprises; Information comptable; Rapports annuels; Social disclosure; Communication sociétale
JEL
M41 - Accounting
M10 - General
M49 - Other

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