Le Développement Durable et la communication financière des entreprises
Abstract
My training period took place to Secafi. It’s a society specialized in the counseling of works council. They help working class to understand the strategy of the society. For it, they analyze various documents : annual accounts, annual report, analytical data... And they also have discussions with the management to perceive all the aspects of the strategy followed by the company during the year. For several years, the notion of sustainable development is growing. Sustainable development includes 3 aspects :
Environment
Social
Economic
As a result, it’s a subject which interests the employees. And Secafi has more and more requests from the representatives of the works council concerning the sustainable development of their company. I was also interested in the financial communication of companies in relation to the sustainable development. What is the régulation ? What is the place of working class in this strategy ? How companies do communicate on this subject? All these questions allowed me to answer to this problematic. And I also analyzed the method of apprehension of the sustainable development for Secafi.