Les rapports de responsabilité sociétale
Une étude des pratiques Canadiennes
Bibliographic Data
| ID | 21571014 |
|---|---|
| Authors | Michel Coulmont (0000-0003-1948-9347, École de gestion Université de Sherbrooke Sherbrooke Québec Canada, corresponding author), Sylvie Berthelot (0000-0001-6928-4169, École de gestion Université de Sherbrooke Sherbrooke Québec Canada), Félix Martineau (École de gestion Université de Sherbrooke Sherbrooke Québec Canada) |
| Year | 2022 |
| Volume | 39 |
| Issue | 1 |
| Pages | 112-126 |
| Publication date | 2022-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration (JOURNAL) |
| Journal identifiers | ISSN: 0825-0383 • E-ISSN: 1936-4490 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/cjas.1649 |
| OpenAlex | W3214478599 |
| Language | FR |
| References cited | 44 |
The aim of this study is to identify the performance indicators that Canadian corporations voluntarily disclose based on the Global Reporting Initiative (GRI) and to examine their comparability. The results tend to show that all the companies studied disclose few indicators and that the format of these indicators makes comparisons impossible. Additional analyses revealed that while a minority of companies publish some indicators, the vast majority (91%) disclose poor quality information. Accordingly, the companies' strategy appears to be to muddy the waters than actually account for their performance
Advertising · Business · Comparability · Publication · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Risk Management in Financial Firms · Accounting
The New Institutionalism in Organizational Analysis
Corporate Social Responsibility
CSR reporting practices and the quality of disclosure
Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
How corporate social responsibility is defined
Data in Search of a Theory
Managing Legitimacy
Corporate sustainability reporting
Corporate Social and Financial Performance
The Iron Cage Revisited
Social Responsibilities of the Businessman
| Citation velocity | historical |
|---|---|
| Highly cited | No |