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Titre :  Mutual contributions between local NGOs and companies: a credibility factor for social reporting based on three pillars
Numéro :  72
Année :  2022
Volume :  XXVIII
Auteur(s) :  Olivier BRAUN, Agnès CECCARELLI, Christine MORIN-ESTEVES
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 mutual 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.
Pages : 
Type :  Research paper
Keywords :  credibility, social reporting, sustainable development, local NGOs, expertise
APA : 
Citations :  0
 
 
 
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