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| Titre : |
The contribution of local NGOs to the credibility of social reporting |
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| Numéro : |
XXX |
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| Année : |
2021 |
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| Volume : |
XXVII |
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| Auteur(s) : |
Olivier BRAUN, Agnès CECCARELLI, Christine MORIN-ESTEVES |
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| Résumé : |
Criticism of the quality of non-financial information disclosed to stakeholders, including NGOs, is constant. The lack of credibility of social reporting has as much to do with financial issues as with the operationalization of sustainable development. The collaboration of NGOs at the territorial and local levels with companies is little addressed in empirical research, as is their contribution to the credibility of social reporting. Our qualitative research brings together experts in sustainable development and representatives of local NGOs in a forum for dialogue, the confrontations of which bring out reflections that will help companies to improve the quality of their social reporting. From a managerial point of view, we show that credibility is based on a sustained collaboration between companies and local NGOs along three dimensions: a collaborative stance, common means and objectives, and shared values. Secondly, those NGOs contribute through their actions to the construction of the content of the social reporting. Then, from the academic point of view, we show that social reporting credibility crystallizes on three pillars: its instrumentality, its construction and the disclosure of information, on which its credibility depends. |
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| Pages : |
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| Type : |
Research paper |
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| Keywords : |
credibility, social reporting, social inclusiveness, local NGOs, expertise |
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| APA : |
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| Citations : |
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