Les rapports de durabilité et leur impact sur la création de la valeur financière des entreprises
DOI :
https://doi.org/10.17533/udea.rc.331295Mots-clés :
rapports de développement durable, valeur de l’entreprise, responsabilité sociale des entreprises, gouvernance d’entrepriseRésumé
Les rapports de durabilité permettent aux entreprises de montrer leur engagement envers les questions sociales, ces révélations transcendent la sphère financière, mais ont aussi un impact sur elle, contribuant à la réalisation de l’objectif financier de base. Actuellement, les secteurs des entreprises et académique s’intéressent de plus en plus à l’étude des impacts de ces rapports sur les différentes dimensions des entreprises. Dans cette étude, on réalise une analyse bibliographique de vingt articles publiés dans des revues du SJR, choisis à partir d’une base de données initiale rassemblant quatre-vingt-onze articles; il a été constaté qu’à partir de l’analyse de différentes variables, la plupart des auteurs sont arrivés à la conclusion que les performances sociales, environnementales et de gouvernance ont un impact positif sur la réalisation de l’objectif fondamental des entreprises.
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