Pour une approche alternative de la diffusion d'information sociétale

This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. 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. An exploratory study on fifteen French companies, outlines the interest of this alternative method.