This paper consists in a longitudinal study of corporate social disclosure (CSD) practices of Pechiney during the second part of the XXth century. The research aims at identifying the determinants of such practices. The objective is to understand the motivations of companies in disclosing non...

Cet article consiste en une étude des pratiques de communication sociétale d'entreprises françaises cotées. Nous nous interrogeons sur les motivations à l'origine de telles diffusion. Le cadre théorique mobilisé est la théorie de la légitimité : dans le prolongement de Lindblom (1983),...

This dissertation gives an account of a study of the emergence of socially responsible investment in France. We adopt an interpretative and qualitative approach. The research aims at understanding the process favouring the integration of socially responsible investment within financial market....

Abstract: Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change...

This paper proposes to confront theoretical and professional perspectives on corporate social responsibility (CSR), which is the subject of renewed interest by both academics and practitioners. After outlining the conceptual bases and showing the strategic importance of social dimensions in the...

Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities : a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change...

Since the end of the apartheid regime, the number of advertisements casting actors from different racial backgrounds simultaneously has significantly increased. Comments about this development are multi-faceted. While some observers praise this technique as the ideal social mirror of the...