LA COMMUNICATION RSE DES ENTREPRISES CHINOISES : ESSAI DE COMPARAISON CHINE - 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.