TITLE

Do European Mid-cap firms disclose enough non-financial, specifically CSR-related information to their stakeholders?

AUTHOR(S)
Demerens, Frédéric; Géraud, Bénédicte; Paré, Jean-Louis; Redis, Jean
PUB. DATE
March 2014
SOURCE
Gestion 2000;mar/avr2014, Vol. 31 Issue 2, p179
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
It would appear that the various stakeholders of the firm are increasingly concerned with access to non-financial information related to Corporate Social Responsibility (CSR). Although such information has a positive impact on the reputation and legitimacy of the firm and helps investors gauge financial risk, different kinds of organization have different approaches to non-financial, CSR-related information. This study highlights the impact of two factors -- the size of the firm in question and the sector in which it operates -- on corporate attitudes to the publication of non-financial, CSR-related information. Our research reveals that the CSR communication strategy of large caps is more effective than that of mid-caps and that there are marked differences in firms' approaches to the publication of such information depending on the sector of activity in which they are involved. These results will raise questions about the influence of non-financial, CSR-related information on the funding of corporations in general and of mid-caps in particular.
ACCESSION #
97437338

 

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