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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

Type
Communication / Conférence
Date
2003
Conference title
26ème Congrès de l’ European Accounting Association
Conference city
Séville
Conference country
SPAIN
Metadata
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Author(s)
Déjean, Frédérique
Oxibar, Bruno
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 / Keywords
Corporate social performance; Communication sociale; Content analysis; Qualitative approach; Pratiques sociales des entreprises; Corporate social responsability; Responsabilité sociale
JEL
L14 - Transactional Relationships; Contracts and Reputation; Networks
J53 - Labor–Management Relations; Industrial Jurisprudence
J5 - Labor–Management Relations, Trade Unions, and Collective Bargaining
M14 - Corporate Culture; Diversity; Social Responsibility

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