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| Titre : | Social responsibility and treatment of employees: how to improve reporting among European companies? (2019) |
| Auteurs : | Elena Barbu ; Nicoleta-Maria Ienciu |
| Type de document : | Article : document électronique |
| Dans : | Management & Avenir (n° 108, 2019/2) |
| Article en page(s) : | pp. 83-106 |
| Langues: | Anglais |
| Catégories : |
Thésaurus CEREQ POLITIQUE SOCIALE D'ENTREPRISE ; BILAN SOCIAL ; PRATIQUE DE GRH ; POLITIQUE EUROPEENNE ; GROUPE INDUSTRIEL ; COMPARAISON INTERNATIONALE ; FRANCE ; ROUMANIE |
| Résumé : | The Directive 2014/95/EU requires the largest companies in Europe to be transparent with their social policies since 2018 but without giving a list or a grid with elements to present in order to have a comparability between countries. In this context, this study aims: (1) to propose a grid of social responsibility and treatment of employees (SRTE) by analyzing different regulatory frameworks and human resources literature, (2) to measure the level of SRTE for French and Romanian companies with this grid, (3) to identify SRTE best practices of these companies, (4) to observe all determinants influencing the level of SRTE, and (5) to interpret the results through the lens of the neo-institutional theory, the stakeholders’ theory, the theory of incentive regulations, and the theory of international homogeneity. This research could be a tool to measure, to compare and to improve the corporate social sustainability management and reporting of European companies. (Source : revue) |
| Document Céreq : | Non |
| En ligne : | https://www.cairn.info/revue-management-et-avenir-2019-2-page-83.htm |
