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Theses

Premiers pas de l'intégration des informations financières et socio-environnementales : le cas du Reporting Intégré de l'IIRC

Abstract : The thesis deals with the integration of financial and socio-environmental information in annual reports of listed companies. The author mobilizes accounting approach interpretive (Hopwood, 1978) and analyze the case of the International Integrated Reporting Council (IIRC) for the establishment of a framework globally accepted. The empirical analysis focuses on the study of documents issued by this organization and the interviews conducted at two listed companies, which are part of the steering group established by the IIRC, the purpose of which is to test the framework on data the year 2012
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Theses
File URL :
http://docnum.univ-lorraine.fr/prive/DDOC_T_2012_0367_MAGNAGHI.pdf
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https://hal.univ-lorraine.fr/tel-01749579
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Submitted on : Thursday, March 29, 2018 - 12:20:14 PM
Last modification on : Wednesday, March 4, 2020 - 2:31:01 PM

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  • HAL Id : tel-01749579, version 1

Citation

Elisabetta Magnaghi. Premiers pas de l'intégration des informations financières et socio-environnementales : le cas du Reporting Intégré de l'IIRC. Gestion et management. Université de Lorraine, 2012. Français. ⟨NNT : 2012LORR0367⟩. ⟨tel-01749579⟩

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