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La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration/Social and environmental verification of SBF 120 firms : The impact of ownership structure and Board of directors

Gillet-Monjarret, Claire ; Martinez, Isabelle

Comptabilité Contrôle Audit, 2012-12, Vol.18 (3), p.43 [同儕審閱期刊]

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題名:
La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration/Social and environmental verification of SBF 120 firms : The impact of ownership structure and Board of directors
著者: Gillet-Monjarret, Claire ; Martinez, Isabelle
主題: Boards of directors ; Business ownership ; Corporate responsibility ; Environmental impact ; Historical analysis ; Social impact
所屬期刊: Comptabilité Contrôle Audit, 2012-12, Vol.18 (3), p.43
描述: What is the influence of ownership structure and composition of the Board of Directors on the voluntary social and environmental verification ? This paper is an attempt to answer this research question. The empirical study focuses on the SBF 120 companies and over the period 2007-2008. The results show that the decision to implement social and environmental verification is influenced by internal governance: capital dilution, employee shareholders, size and independence of the Board, presence of a CSR committee. Besides these factors, the decision also depends on industry. [PUB ABSTRACT]
出版者: Paris: Association Francophone de Comptabilite
語言: 法文
識別號: ISSN: 1262-2788
EISSN: 2313-514X
資源來源: Business Source Complete

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