In 1977, in France, a law was enforced, which requires firms with staff of 300 or more to publish a "Social Balance-Sheet" every year. This measure, aimed at better information, concertation and management succeeded only partially. However, 20 years on, the Social Balance-Sheet seems to have helped improving the practices of Human Resource Management.
IGALENS, J. and PERETTI, J.M. (1997). Le bilan social de l'entreprise. PUF, 125 pages.