Les déterminants de la divulgation des informations RSE : une comparaison entre les pays développés et les pays en développement à travers une revue de littérature empirique
Keywords:
Divulgation RSE, pays en développement, pays développés, revue de littérature, RSEAbstract
Le présent article procède à un examen approfondi des facteurs déterminants de la divulgation de la responsabilité sociale des entreprises (DRSE) dans les pays développés et en voie de développement, en s'appuyant sur une analyse de 89 articles de recherche empiriques. L'étude révèle que les caractéristiques de l'entreprise, notamment la taille, le secteur d'activité, la performance financière et les mécanismes de gouvernance d'entreprise, jouent un rôle important dans la détermination de l'étendue et de la qualité de la DRSE. Dans les pays développés, les préoccupations des principales parties prenantes telles que les régulateurs, les actionnaires, les créanciers, les investisseurs, les écologistes et les médias sont considérés comme très déterminantes pour influencer les pratiques de divulgation d'informations sur la RSE. À l'inverse, dans les pays en développement, la DRSE est principalement motivée par des parties prenantes telles que les acheteurs internationaux, les investisseurs étrangers, les médias internationaux et les organismes de réglementation internationaux. De plus, contrairement à leurs homologues des pays développés, les entreprises des pays en développement perçoivent relativement peu de pression de la part du public pour divulguer des informations en matière de RSE.
This article provides an in-depth examination of the determinants of corporate social responsibility disclosure (CSRD) in developed and developing countries, based on an analysis of 89 empirical research articles. The study reveals that company characteristics, including size, industry sector, financial performance and corporate governance mechanisms, play an important role in determining the extent and quality of CSR disclosure. In developed countries, the concerns of key stakeholders such as regulators, shareholders, creditors, investors, environmentalists and the media are considered to be very important in influencing CSR disclosure practices. Conversely, in developing countries, CSRD is primarily driven by stakeholders such as international buyers, foreign investors, the international media and international regulators. In addition, unlike their counterparts in developed countries, companies in developing countries perceive relatively little public pressure to disclose CSR information.
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