La diffusion d'information sociétale : outil de mesure et déterminants. Une comparaison multi-supports

Social disclosure: measurement and determinants. A multi-supports comparison. Few studies have investigated corporate social disclosure in France. This research, based on positive accounting theory, proposes a theoretical model of corporate social disclosure. A measurement method of corporate disclosures is presented. Then a study, which consist in a comparison of the information disclosed by French companies through their annual reports and their web sites, provides not only a use of the measurement tool but also a test of the theoretical framework.