An alternative approach of corporate social disclosure analysis
Date
2003Dewey
Direction d'entrepriseSujet
Corporate social performance; Communication sociale; Content analysis; Qualitative approach; Pratiques sociales des entreprises; Corporate social responsability; Responsabilité socialeJEL code
L14; J53; J5; M14Conference name
26ème Congrès de l’ European Accounting AssociationConference city
SévilleConference country
SPAINCollections
Metadata
Show full item recordAuthor
Déjean, Frédérique
Oxibar, Bruno
Type
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.Related items
Showing items related by title, author, creator and subject.
-
Le référentiel de normalisation SA 8000 : Enjeux et Perspectives
Damak-Ayadi, Salma (2004) Communication / Conférence -
Trends in the literature on socially responsible investment: looking for the keys under the lamppost
Capelle-Blancard, Gunther; Monjon, Stéphanie (2012) Article accepté pour publication ou publié -
Grands projets et exercice de la responsabilité globale : les études d'impact social
Quairel, Françoise; Capron, Michel; Broche, Karima (2005) Article accepté pour publication ou publié