Non-Financial Disclosure and Value Creation through Consumer Satisfaction in France
DOI:
https://doi.org/10.59051/joaf.v4i1.19Abstract
In this paper, we are interested in the impact of CSR and social reporting on consumer behavior and thus on the value creation. To enrich the literature and to better understand how CSR reputation can create value for the company, we empirically study the effect of social reporting on the ROS (Return on sales), the variation of turnover and Profit margin through the study of "responsible" behavior of consumers in France. Results show that there is a positive but not significant relationship between social reporting and the change in turnover and profit margins. But there was a significantly positive impact of non-financial disclosure on the return on sales.
Downloads
Download data is not yet available.
References
Downloads
Published
2013-12-28
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication.
- The work is simultaneously licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0). This license permits others to download, share, and reuse the work for non-commercial purposes, provided the original authors and source are properly cited.
- Under the terms of this license, no derivative works or alterations (such as translations, adaptations, or remixes) are permitted without explicit permission from the copyright holder.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their personal website) after publication, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
How to Cite
Non-Financial Disclosure and Value Creation through Consumer Satisfaction in France. (2013). Journal of Academic Finance, 4(1). https://doi.org/10.59051/joaf.v4i1.19
