Journal of Accounting and Management Information Systems (JAMIS)

Social and environmental reporting in the annual reports of large companies in France

Vol. 9, Nr. 1/2010 ,   p22..44


Keywords:   Social and environmental disclosures, voluntary, mandatory, NRE, listed firms


This paper analyses changes in social and environmental reporting practices among large listed companies in France after the law on new economic regulations. The category and the volume of social and environmental disclosures of companies listed in the CAC40 index are analyzed.  The data are obtained from annual reports from 2002 to 2005. The results indicate that most of social and environmental disclosures were in qualitative, rather than in quantitative or financial, form. The most commonly disclosure were related to human resources and community involvement. Furthermore, we concluded that some mandatory information were neglected by French companies.