This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We discuss the relevance of the instrument. In order to...

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...

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...