In a European and global context devoted to CSR, it is interested to look at the French process. According to the survey, the French approach on CSR issues is based on principles that make this approach specific when compared to other Western countries. Iin France, CSR is less considered as a risk factor than in Anglo-Saxon countries. In France, CSR is a duty for companies (Article 1.1.6 of 2001 Act) to complete statements on the actions referring to social and environmental aspects. Measuring the impact of this legislation is not easy The comparison of developments of CSR within companies between 2001 and 2007 is based on the compliance of the legislation. Beyond a potential sector-based dynamic, it is an individual choice for companies to make considering the cost linked to this exercise. Could improvements be made by international standards or sector-based approach? How should it be translated at the European level? In 2004, the Report of the European Economic and Social Committee favoured the partnership approach and the standardisation approach. According to the latest report of Richard Howitt, it seems that the European Parliament is much more in favour of a voluntary approach to CSR. The opposition of models is not useful. CSR implications are efficient and companies cannot risk not integrating it. Directors must send to their own management the message that CSR is a priority. The reporting exercise must not become academic or artificial to be repeated at the European level.
DE BEAUFORT, V. (2008). D'un effet vertueux de l'art. 116 de la loi NRE en matière RSE? La problématique est posée à échelle de l'Union européenne. ESSEC Business School.