CSR communication chinese firms : comparison test china - france

Abstract

The communication companies on
their CSR policies and practices
(Corporate Social Responsibility
Company) aims to establish
representations of the company and
responsibilities and establish the
legitimacy of their leaders. The
comparative analysis of CSR reports
published by Chinese and French
companies highlights the diversity of
themes and national characteristics of the
respective stakes in terms of CSR
communication. This article, based on an
analysis of four CSR reports of Chinese
companies listed in 2013 and the first
results of the application in 2013 in
France of Article 225 of the “Grenelle 2”
law that redefined , social information
environmental, societal and social
publishing by listed companies, to
identify similarities and differences in
how to account for the social, societal
and environmental by companies listed in
France and China aims to.