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Les stratégies de RSE des grandes entreprises : les facteurs d'influence. Analyse des discours des entreprises du CAC 40

Abstract : This research focuses on the CSR strategies published by big companies. After collecting annual and sustainable development reports of the CAC40 companies during three years, a quantitative content analysis has been made to test the potential influence of several factors on the adoption and diffusion process of the CSR strategies: the belonging to a business sector, the existence of a French conception of CSR, and the corporate executives? profiles. Underlined with a literature review and several exploratory works, these factors, considering our results, seem to influence the level of responsible involvement and the thematic content in the reports. All things considered, this work brings to light the micro and macroeconomics factors which can influence the responsible implication of the companies. The methodology of quantitative content analysis also offers the opportunity to develop a model which helps reading the information of sustainable reporting, demanded by the article 116 of the NRE law in France, and permitting to highlight the priorities of the contents published, for the companies and their stakeholders.
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https://hal.univ-lorraine.fr/tel-01749062
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  • HAL Id : tel-01749062, version 1

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Manuela Pastore-Chaverot. Les stratégies de RSE des grandes entreprises : les facteurs d'influence. Analyse des discours des entreprises du CAC 40. Gestion et management. Université Paul Verlaine - Metz, 2011. Français. ⟨NNT : 2011METZ002D⟩. ⟨tel-01749062⟩

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