The law passed in July 1977 was designed to make the Social Balance-Sheet a tool for information, concertation and planification. Analyzing the practices of firms, the most significant initiatives and the reactions of the principal users of this tool, we may come up with a contrasted evaluation of its use in the past 20 years : it must be said to its credit that the tool exists, but its use demonstrates its gradual ageing. It appears that the legal structure should be updated in order to give new prospects to the Social Balance-Sheet.
PERETTI, J.M. (1997). Le bilan social : bilan de vingt ans de pratique.