This paper deals with corporate social disclosure (CSD). It consists in a longitudinal study of Pechiney CSD practices. Our research aims at identifying the determinants of such practices. Particularly, we document the link between CSD practices and public's concern.Theoretical framework is...

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

We investigate different language techniques used in corporate environmental disclosures and test whether the impression management (see Neu et al., 1998) hypothesis holds when disclosures are measured as such. We argue that the way information is presented (i.e., the language and verbal tone of...

Corporations increasingly define their social and environmental initiatives and activities as part of their Corporate Social Responsibility (CSR). Disclosure practices have followed suit as well with social and environmental information typically being combined, often through a CSR report. The...

The purpose of this study is to find out how local translations of a generic management system reduce organizational uncertainties, produce technical and organizational knowledge, and introduce cooperative relations, cross-functional learning and problem identification and solving. The study...

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...

Ce travail de recherche a été mené depuis le printemps 2012 jusqu'à l'automne 2013 et nous a amenés à enquêter auprès de 40 SCOP. Dans la première partie de ce rapport, nous présentons les éléments saillants de nos observations qui sont ressortis comme récurrents dans un grand...