Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310632 
Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 15 [Issue:] 3 [Year:] 2016 [Pages:] 447-473
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
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.
Schlagwörter: 
content analysis
CSR disclosure
corporate social responsibility
discourse ethics
stakeholder theory
theory of communicative action
JEL: 
M41
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