Communication on Corporate Social Responsibility and Sustainable Development in France

Abstract

France is located at the crossroads of major European cultural currents, between Northern Europe and the Mediterranean, his attention to the preservation of corporate social responsibility and sustainable development has evolved in recent years by taking several attempts and measures. Many studies were interested to evaluate the scope of social and environmental disclosure by using different measures; these criteria do not cover all features which can reflect all social and environmental concerns.
We attempt to determine the level of corporate social responsibility disclosure in France by a new measure; it takes the form of an index; for this, we use a content analysis of annual reports in order to evaluate the items which describe the impact of firm activity on environment and community.
Our findings show an acceptable level of social and environmental disclosure, in French companies, compared to others studies.

DOI: http://dx.doi.org/10.5755/j01.erem.61.3.1393