This paper proposes a qualitative study of the ethical values that chairmen use in the letter included in the annual report of 52 listed French firms. An in depth study of the European and North American ethical and moral philosophy enables us to build a grid of concepts within the letters. The...

Les motivations des entreprises à s'engager dans la protection de l'environnement ont donné lieu à de nombreuses recherches académiques dont nous proposons une revue de littérature autour de deux axes majeurs. Premièrement, les articles étudiés montrent que les entreprises satisfont à...

For the last 15 years, companies have extensively increased their environmental disclosure relative to their environmental strategy in response to institutional pressures. Based on a computerized content analysis of the annual reports of the 55 largest French industrial companies, we describe...