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Título: Corporate social reporting practices of French and Brazilian Companies: a comparison based on institutional theory
Palabras clave: Administración y Contabilidad
Corporate Social Reporting Practices
Institutional Theory
Editorial: Universidade de São Paulo
Descripción: The objective of this study is to determine whether or not social information disclosure practices of the top 15 Brazilian and top 15 French companies listed in the Forbes global ranking differ due to company size, country of origin, using the 16 indicators of the United Nations publication Guidance on Corporate Responsibility Indicators in Annual Reports as benchmark. The empirical evidence is further analyzed using Institutional Theory as support. The study is based on a literature review and documents issued by the companies in the selected sample. The methodology is exploratory, quantitative and qualitative. The results revealed that disclosure practices by companies in both countries are similar, with no statistical significance connected to company size or country of origin. This result can further be explained by institutionalism in each country, a key featured that made it possible to use Institutional Theory as an important support to the main empirical results of the study.
Other Identifiers: http://www.redalyc.org/articulo.oa?id=235230527007
Aparece en las Colecciones:Revista de Contabilidade e Organizações

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