Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310632 
Year of Publication: 
2016
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 15 [Issue:] 3 [Year:] 2016 [Pages:] 447-473
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas' discourse ethics in order to offer better understanding of the dynamics of CSR disclosure. Our results reveal that French companies focus on employees and the environment as the most important stakeholders in CSR disclosure. A number of differences between our findings and the existing literature have been observed. We have reached to the conclusion that societal expectations and stakeholder relations, in part, account for these differences.
Subjects: 
content analysis
CSR disclosure
corporate social responsibility
discourse ethics
stakeholder theory
theory of communicative action
JEL: 
M41
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size
577.38 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.