{"id":"https://openalex.org/W1992217262","doi":"https://doi.org/10.1108/14720700810899149","title":"CSR legislation in France and the European regulatory paradox: an analysis of EU CSR policy and sustainability reporting practice","display_name":"CSR legislation in France and the European regulatory paradox: an analysis of EU CSR policy and sustainability reporting practice","publication_year":2008,"publication_date":"2008-08-09","ids":{"openalex":"https://openalex.org/W1992217262","doi":"https://doi.org/10.1108/14720700810899149","mag":"1992217262"},"language":"en","primary_location":{"id":"doi:10.1108/14720700810899149","doi":"https://doi.org/10.1108/14720700810899149","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14720700810899149","pdf_url":null,"source":{"id":"https://openalex.org/S173789977","display_name":"Corporate Governance","issn_l":"1472-0701","issn":["1472-0701","1758-6054"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Governance: The international journal of business in society","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002616236","display_name":"Olivier Delbard","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Olivier Delbard","raw_affiliation_strings":["ESCP\u2010EAP European School of Management, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ESCP\u2010EAP European School of Management, Paris, France","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5002616236"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.1376,"has_fulltext":false,"cited_by_count":154,"citation_normalized_percentile":{"value":0.97242952,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"8","issue":"4","first_page":"397","last_page":"405"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9570000171661377},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.7789999842643738},{"id":"https://openalex.org/keywords/regulatory-paradox","display_name":"regulatory paradox","score":0.7979999780654907},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.8339999914169312},{"id":"https://openalex.org/keywords/environmental-law","display_name":"environmental law","score":0.9229999780654907},{"id":"https://openalex.org/keywords/firm-behavior","display_name":"firm behavior","score":0.5860000252723694},{"id":"https://openalex.org/keywords/france","display_name":"France","score":0.5120000243186951}],"concepts":[{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.8125509023666382},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8118462562561035},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7687423229217529},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.7267311811447144},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.7091354131698608},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.648772120475769},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6229298710823059},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5662204623222351},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.5655993819236755},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5517473220825195},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.513349711894989},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4286061227321625},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.42538565397262573},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.41492965817451477},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.33399519324302673},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23192039132118225},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.1564440131187439},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.15262922644615173},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10222724080085754},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/14720700810899149","doi":"https://doi.org/10.1108/14720700810899149","is_oa":false,"landing_page_url":"https://doi.org/10.1108/14720700810899149","pdf_url":null,"source":{"id":"https://openalex.org/S173789977","display_name":"Corporate Governance","issn_l":"1472-0701","issn":["1472-0701","1758-6054"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Governance: The international journal of business in society","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W220683479","https://openalex.org/W1520522403","https://openalex.org/W1579041814","https://openalex.org/W2047735993","https://openalex.org/W2055541284","https://openalex.org/W2089087592","https://openalex.org/W2128614305","https://openalex.org/W2321373573"],"related_works":["https://openalex.org/W1488281151","https://openalex.org/W2278042792","https://openalex.org/W4402402983","https://openalex.org/W4402389969","https://openalex.org/W2173178184","https://openalex.org/W7052867600","https://openalex.org/W4313294488","https://openalex.org/W4402390125","https://openalex.org/W4412639869","https://openalex.org/W4390973298"],"abstract_inverted_index":{"Purpose":[0],"The":[1,39,167],"aim":[2],"of":[3,27,67,76,86,89,139],"this":[4],"paper":[5,61,120,168],"is":[6,41,149],"to":[7,99],"investigate":[8],"the":[9,17,24,28,65,68,83,87,90,137,140,150,154,165,177],"corporate":[10,182],"social":[11],"responsibility":[12],"(CSR)":[13],"policy":[14,163],"orientations":[15],"in":[16,110,113,164,174],"Euopean":[18],"Union":[19],"(EU)":[20],"by":[21,102],"focusing":[22],"on":[23,31,46,56,105,136,181],"specific":[25],"case":[26,171],"French":[29,69,141],"legislation":[30,160],"compulsory":[32],"sustainability":[33,77,106,126],"reporting":[34,78,107,127],"for":[35,172],"publicly\u2010listed":[36],"companies.":[37],"Design/methodology/approach":[38],"approach":[40],"mostly":[42],"exploratory":[43,60],"and":[44,112,161],"based":[45],"secondary":[47],"literature":[48],"review":[49],"as":[50,52],"well":[51],"empirical":[53],"classroom":[54],"work":[55],"reporting.":[57],"Findings":[58],"This":[59,96,119],"provides":[62,169],"findings":[63],"about":[64,153],"relevance":[66],"law,":[70],"thus":[71],"highlighting":[72],"some":[73],"critical":[74],"aspects":[75],"practices.":[79,128],"It":[80],"also":[81],"raises":[82],"broader":[84],"issue":[85,151],"consistency":[88],"European":[91],"CSR":[92,162],"approach.":[93],"Research":[94],"limitations/implications":[95],"research":[97],"needs":[98],"be":[100],"completed":[101],"field":[103],"studies":[104],"practices":[108],"both":[109],"France":[111],"all":[114],"EU":[115],"members.":[116],"Practical":[117],"implications":[118],"may":[121],"help":[122],"firms":[123],"improve":[124],"their":[125],"Originality/value":[129],"There":[130],"have":[131],"been":[132],"hardly":[133],"any":[134],"papers":[135],"impact":[138],"NRE":[142],"law":[143],"so":[144],"far.":[145],"Another":[146],"original":[147],"feature":[148],"raised":[152],"somewhat":[155],"unclear":[156],"links":[157],"between":[158],"environmental":[159],"EU.":[166],"a":[170],"regulation":[173],"CSR,":[175],"showing":[176],"possible":[178],"positive":[179],"impacts":[180],"behavior.":[183]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":13},{"year":2020,"cited_by_count":12},{"year":2019,"cited_by_count":11},{"year":2018,"cited_by_count":14},{"year":2017,"cited_by_count":9},{"year":2016,"cited_by_count":10},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":17},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":6}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}