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Book chapters (2015), Organizational Change and Global Standardization, Routledge, pp. 207-217

Corporate Social Responsibility. Disclosure and Institutional Legitimacy: A Comparative Analysis

LAHOUEL B. B., MANSOURI N., PERETTI Jean-Marie

Although corporate social responsibility disclosure (CSRD) has been recognized as a major reporting issue in the developed countries in the last two decades, it is still a minor issue in the developing countries. Relying on institutional theory framework, this study provides empirical evidence on CSRD practices from a sample of Tunisian and French companies. The results of the study revealed that CSRD received very little attention from Tunisian companies in terms of space and subjects devoted to social responsibility information in the annual reports. However, we find that French companies disclose social responsibility information in order to present a socially responsible reputation so that they can legitimate their acceptance through the management of their stakeholder relations.

LAHOUEL, B.B., MANSOURI, N. and PERETTI, J.M. (2015). Corporate Social Responsibility. Disclosure and Institutional Legitimacy: A Comparative Analysis. In: Organizational Change and Global Standardization. 1st ed. Routledge, pp. 207-217.

Keywords : #Communication-sociale-de-la-responsabilité, #Légitimité, #Rapports-annuels, #Théorie-institutionnelle