This study develops and empirically tests a model of the corporate decision to disclose stakeholders' report by French firms. The related literature is then reviewed. The first section identifies the factors influencing the decision to disclose stakeholders' reports. The factors examined have...

In this multidisciplinary and internationally oriented paper, we first examine the European directives and the recent corporate governance codes of France, Germany, the Netherlands and the UK. We define 39 variables in six categories (ethics and corporate behavior, shareholders’ rights, board...

Purpose of the paper: Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially by quoted ones. The increase of mandatory risk reporting applying to...

Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially by quoted ones. The increase of mandatory risk reporting applying to companies leads to the...