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France’s Mandatory “Triple Bottom Line” Reporting
| Content Provider | Semantic Scholar |
|---|---|
| Author | Wolff, Dominique Bendick, Marc Egan, Mary Lou Mauléon, Fabrice |
| Copyright Year | 2009 |
| Abstract | To encourage sustainable behavior by firms, in 2001, France passed Article 116 of its Nouvelles Régulations Economiques (NRE), thus becoming the first country to mandate “triple bottom line” (financial, environmental and social) reporting for firms. This paper uses social network theory and firms' initial reporting behavior to predict this requirement's potential impact as an instrument of informational regulation. We conclude that, although the NRE's Article 116 is not yet ideally designed to maximize its effectiveness, the early record of this bold initiative is promising. Companies in the U.S. and other nations need to understand this French experience because it foreshadows likely changes in their own operating environments. |
| Starting Page | 27 |
| Ending Page | 48 |
| Page Count | 22 |
| File Format | PDF HTM / HTML |
| DOI | 10.18848/1832-2077/CGP/v05i05/54667 |
| Volume Number | 5 |
| Alternate Webpage(s) | http://www.bendickegan.com/pdf/FINALPublishedPaper2009.pdf |
| Alternate Webpage(s) | https://doi.org/10.18848/1832-2077%2FCGP%2Fv05i05%2F54667 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
