التوجه الاستراتيجي الحديث للشركات من خلال تبني معايير (GRI)‎ للإفصاح عن المسؤولية الاجتماعية و أثره على قيمة الشركة : أدلة من الشركات غير المالية الفرنسية المدرجة ب (CAC40)‎

الملخص EN

The study aimed at examining the relationship between the compliance of the French companies listed in the CAC40 with the GRI guidelines for the disclosure of social responsibility with their value in the stock exchange during the period 2005-2017.

The level of disclosure of social responsibility was evaluated based on the reports issued by the companies on the criteria of the Global Reporting Initiative.

The market value of the companies was measured using the TobinQ index.

The results of the study showed that disclosure of the social responsibility of French companies does not have a significant effect on their market value.