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Prenant en compte les données fournies par les entités figurant sur l Global Reporting Initiative concernant la responsabilité sociale des entreprises, cette étude, basée sur une recherche de type réglementaire, définit un nouveau concept "social - financial responsible reporting",...
Persistent link: https://www.econbiz.de/10010898914
General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...
Persistent link: https://www.econbiz.de/10010614552