La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration

Abstract

Résumé Quelle est l’influence de la structure de propriété et de la composition du conseil d’administration (CA) sur la vérification sociétale volontaire ? C’est à cette question de recherche que nous tentons ici de répondre. L’étude empirique porte sur les entreprises du SBF 120 et sur la période 2007-2008. Elle révèle que la décision de vérification sociétale est influencée par la gouvernance interne : dilution du capital, actionnariat salarié, taille et indépendance du CA, existence d’un comité spécialisé DD/RSE. Outre ces éléments, la décision de vérification sociétale dépend également du secteur d’activité.

An empirical investigation of factors influencing the environmental reporting quality: evidence from France

“…Peters and Romi (2012) found a positive association between the voluntary reporting of greenhouse gas emissions information and the existence of a CSR committee in a sample comprising all US firms in the FT500, which is composed of 500 of the largest companies in the world on the basis of market capitalization. Likewise, the empirical study by Gillet-Monjarret and Martinez (2012) of French companies listed on SBF 120 for over two years led to a positive relationship between the existence of a CSR committee and the social and environmental external assurance. These authors add that the incentive for companies to demonstrate a social and environmental external assurance is explained by the desire of these companies to improve the quality of their reporting.…”

“…The reporting of environmental information in a voluntary and transparent manner is of fundamental importance to CSR practitioners (Clarkson et al , 2013; Mnif Sellami et al , 2019). In previous studies, it has been noted that several factors may influence the reporting of environmental information and its verification by an independent third-party organization while mentioning the existence of the CSR committee (Gupta and Agrawal, 2014; Mahmood et al , 2018; Mnif Sellami et al , 2019; Gillet-Monjarret and Martinez, 2012; Ramesh and Mendes, 2015; Rupley et al , 2012 […]). As an essential component of governance, the CSR committee has become unavoidable because it serves to improve the quality of environmental reporting and provides credibility through environmental auditing that is part of the answer to strengthening the credibility of this reporting (Riviere-Giordano, 2007).…”

Environmental Audit and Environmental Disclosure Quality

“…Peters and Romi (2012) find a positive association between the voluntary disclosure of greenhouse gas emissions information and the existence of a CSR committee in a sample comprising all US firms in the FT500, composed of 500 of largest companies in the world on the basis of market capitalization. Likewise, the empirical study by Gillet-Monjarret and Martinez (2012), of French companies listed on SBF 120 over two years, led to a positive relationship between the existence of a CSR committee and the social and environmental audit. These authors add that the incentive of companies in the demonstration of a social and environmental audit is explained by the desire of these companies to improve the quality of their reporting.…”

“…The disclosure of environmental information in a voluntary and transparent manner is of fundamental importance to CSR practitioners (Mnif Sellami et al, 2019;Clarkson et al, 2013). In previous studies, it has been noted that several factors may influence the disclosure of environmental information and its verification by an independent third party organization, while mentioning the existence of the CSR committee (Gillet-Monjarret and Martinez, 2012;Gupta and Agrawal, 2014;Mahmood et al, 2018;Mnif Sellami et al, 2019;Ramesh and Mendes, 2015;Rupley et al, 2012). As an essential component of governance, CSR Committee has become unavoidable, since it serves to improve the quality of environmental reporting and credibility through environmental auditing that has part of the answer to strengthening the credibility of this reporting (Riviere-Giordano, 2007).…”

Identifying a Convergence between Non-Financial Information and Islamic Accounting for Islamic Decision Usefulness: A Review and Synthesis

“…Research issues could be conducted through many angles. The non-financial information research issues include, inter alia, audit-modes and strategy and corporate governance to examine the credibility of non-financial information (O'Dwyer, 2011;O'Dwyer et al, 2011;Gillet-Monjarret & Martinez, 2012;Rivière-Giordano, 2007;Olson, 2010;Depoers, 2010) and to investigate the linkage between non-financial information attributes and management and control (Janicot, 2007;Berthelot et al, 2003;Essid & Berland, 2011;Poincelot and Wegmann, 2005;Karim et al, 2018;Ikram et al, 2019). All of these themes and issues as abovementioned could also be applied in sharia-compliant firms in countries and institutions either adopting or not yet adopting AAOIFI.…”