caa a22 4500 605484406 CHVBK 20210128100436.0 cr unu---uuuuu 210128e20150901xx s 000 0 eng 10.1007/s10551-014-2114-y doi (NATIONALLICENCE)springer-10.1007/s10551-014-2114-y The Normativity and Legitimacy of CSR Disclosure: Evidence from France [Elektronische Daten] [Jean-Noël Chauvey, Sophie Giordano-Spring, Charles Cho, Dennis Patten] In 2001, France became one of the few countries to require corporate social responsibility (CSR) reporting through its Nouvelles Régulations Économiques #2001-420 (NRE). However, initial compliance with the statute was low, a factor implying the law lacked normativity. In this exploratory study, we attempt to determine whether there is movement toward normativity by examining the change in CSR disclosure from 2004 in comparison to 2010 for a sample of 81 publicly traded French firms. We measure both the space and the quality of CSR disclosures, including in the latter a measure based on informational quality attributes as discussed by the International Accounting Standards Board, the Financial Accounting Standards Board, and the Global Reporting Initiative. We find significant increases in the space allocated to CSR disclosure, as well as some evidence of increased quality; although the informational quality of the disclosures remains quite low and fewer firms are including negative performance information in their reports. Finally, we document that differences in disclosure space and quality in 2004 appeared to be associated with legitimacy-based variables and that those relations remain largely unchanged in 2010. As such, it appears that the NRE's goals of increased transparency remain unmet. Springer Science+Business Media Dordrecht, 2014 Chauvey Jean-Noël Montpellier Research in Management, ISEM, Université de Montpellier 1, Rue Vendémiaire, Batiment B, CS 19519, 34960, Montpellier Cedex 2, France aut Giordano-Spring Sophie Montpellier Research in Management, ISEM, Université de Montpellier 1, Rue Vendémiaire, Batiment B, CS 19519, 34960, Montpellier Cedex 2, France aut Cho Charles ESSEC Business School, 1 Avenue Bernard Hirsch, CS 50105 Cergy, Cergy Pontoise Cedex, France aut Patten Dennis Department of Accounting—5520, Illinois State University, 61761, Normal, IL, USA aut Journal of Business Ethics Springer Netherlands 130/4(2015-09-01), 789-803 0167-4544 130:4<789 2015 130 10551 https://doi.org/10.1007/s10551-014-2114-y text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2114-y text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Chauvey Jean-Noël Montpellier Research in Management, ISEM, Université de Montpellier 1, Rue Vendémiaire, Batiment B, CS 19519, 34960, Montpellier Cedex 2, France aut NATIONALLICENCE 700 1- Giordano-Spring Sophie Montpellier Research in Management, ISEM, Université de Montpellier 1, Rue Vendémiaire, Batiment B, CS 19519, 34960, Montpellier Cedex 2, France aut NATIONALLICENCE 700 1- Cho Charles ESSEC Business School, 1 Avenue Bernard Hirsch, CS 50105 Cergy, Cergy Pontoise Cedex, France aut NATIONALLICENCE 700 1- Patten Dennis Department of Accounting—5520, Illinois State University, 61761, Normal, IL, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 130/4(2015-09-01), 789-803 0167-4544 130:4<789 2015 130 10551