The research looks at the relationship between market value, accounting fundamentals and companies’ Corporate Social Responsibility (CSR) and Sustainable Development (SD) disclosures for the years 2007-2008. This article uses social and environmental scores derived from a structural analysis chart based on 120 companies’ reports. The results show that investors measure a company’s short-term performance using information about the quality of the company’s environmental management. At the same time, a company’s social disclosure concerning the quality of employee management influences short and long-term performance.La recherche étudie la relation entre la valeur de marché, la valeur comptable et les informations relatives à la responsabilité sociale des entreprises (RSE) et au développement durable (DD) pour les années 2007-2008. Cet article mobilise des scores de divulgation sociale et environnementale provenant d’une grille d’analyse structurale basée sur les rapports de 120 entreprises. Les résultats montrent que les investisseurs mesurent la performance à court terme d’une entreprise en utilisant des informations sur la qualité de la gestion environnementale de l’entreprise. Dans le même temps, la communication sociale de l’entreprise concernant la qualité de la gestion du personnel influence sa performance à court terme et à long terme.El estudio analiza la relación entre el valor de mercado, el valor contable y la información sobre la responsabilidad social empresarial (RSE) y desarrollo sostenible (SD) para los años 2007-2008. En este artículo se moviliza decenas de divulgación social y ambiental de una grilla de análisis estructural basado en informes procedentes de 120 empresas. Los resultados muestran que los inversores miden el rendimiento a corto plazo de una empresa utilizando información sobre la calidad de la gestión ambiental de la empresa. Al mismo tiempo, la comunicación social del personal de gestión de calidad de la empresa afecta a su rendimiento en el corto plazo y largo plazo

PurposeIn France, an application decree from February 2002 enumerates a series of operational indicators that companies must offer, including a number of accounting and financial items. The information expected notably includes working time organisation, gender equality, health and safety, disability policies, subcontractor arrangements, water, raw material and energy consumption and biodiversity efforts. The present study aims to account for the diversity of the social and environmental information that companies supply by focusing on three stakeholder categories: suppliers; customers; and employees. It also seeks to highlight possible variations among different sectors of activity; influence of three pillars of sustainability (economic, social and environmental); timeframe (short‐term, long‐term, analytical); and type of discourse (situational or action variables).Design/methodology/approachBased on 40 French companies as a qualitative approach, the purpose of the present communication is to offer a discussion of the structuring modes applied to the information found in sustainability reports targeting stakeholders for all the companies belonging to the CAC 40 index.FindingsMobilizing a structural contents analysis, its findings identify differentiated communications practices among the 40 companies in question. The study also unveils the existence of shorter‐term approaches to sustainability action, contrasting to more long‐term and/or analytical orientations. Finally, the reports in question all emphasized sustainability's “economic” dimension, with its “social” dimension being considered secondary and its “environmental” dimension coming last. This inquiry demonstrates that, in the French context, there is a far cry from corporate social responsibility (CSR) dimension and sustainable development (SD) vision.Originality/valueThe paper provides an in‐depth method to analyze CSR and SD reports through its structural discourse.

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International audienceThe aim of this study is to examine the decision-making processes at work among French buyers--whether beginners or more experienced individuals, when confronted with a dilemma involving an ethical or non-ethical choice to be made. We go on to illustrate these dilemmas through the use of five original scenarios that reproduce typical situations that arise in a purchasing context in relation to the environment, physical integrity, conflict of interest, or paternalism. Based on 172 participants, the results of our study show that, ethical decision-making depends very clearly on two main factors: expertise and gender. The study also reveals that there is not always a coherent link between ethical choices made and the reasons and justifications given for those choices. Ethical options chosen are not exclusively justified on the grounds of purely ethical reasons but also on the grounds of commercial or economic reasons, or else reasons of avoidance