مستوى تطبيق الإفصاح عن المسؤولية الإجتماعية للمؤسسات : دراسة تحليلية لعينة من المؤسسات الفرنسية المدرجة بالبورصة للفترة 2014-2016

الملخص EN

The study aims at identifying the level of implementation of the disclosure of corporate social responsibility, which is an analytical study of a sample of French entreprises listed on the French Stock Exchange according to the CAC 40 index for the period 2014-2016.

The study focused on building a theoretical framework for social responsibility and disclosure of corporate social responsibility, the relationship between the level of application of disclosure of corporate social responsibility and the characteristics of these entreprises.

In order to achieve the objectives of the study, a weighted indicator of CSR disclosure was constructed based on the use of a number of statistical methods for data processing: analysis of mono-variance, multiple regression.

The study has reached a range of results, the most prominent of which is the level of implementation of the disclosure of the social responsibility of the sample entreprises according to the type of sector to which it belongs, its size and the good governance mechanisms applied to it.

While the level of implementation of the disclosure of social responsibility of the sample entreprises varies according to their economic age.