Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"

GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find means to avoid constraining regulation.

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Year of publication:	2003-05
Authors:	Quairel, Françoise ; Capron, Michel
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Regulation \| Stakeolders \| Environmental and Social reporting \| Normes comptables internationales \| Global reporting initiative \| Accounting standards \| Théorie des parties prenantes

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Extent:	application/pdf
Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	M41 - Accounting ; M48 - Government Policy and Regulation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010708503