REPORTING LAW IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT: FRENCH EXPERIENCE
https://doi.org/10.26794/2408-9303-2016--3-108-115
Abstract
Humanity is getting more and more concerned with the environmental and social issues. In this regard, accounting for sustainable development should enable the companies and the general public to obtain information which is required for the effective environmental management and correct investment decisions.This information has become partially mandatory in some countries, including France (with the legislation regarding new economic regulations (Loi sur les Nouvelles Régulations Économiques) and the Grenelle 2 law). Article number 225 of the French Grenelle 2 Law provides indicators of the environmental impact of the company as well as its relations with stakeholders.The purpose of this article is the introduction of the French experience of drawing up and auditing of reporting for sustainable development. This article considers the content of the decree regulating the conduct of sustainable development and/or social responsibility reports auditing.Today, reporting on environmental data is relatively mature in France. It is necessary to structure the information on social topics.
About the Authors
YULIA Altukhova
Reims Champagne-Ardenne University
Russian Federation
Russian Federation
VLADIMIR Chirobokov
Voronezh State Agricultural University named after Emperor Peter the Great
Russian Federation
Russian Federation
VASILY Altukhov
Voronezh State Agricultural University named after Emperor Peter the Great
Russian Federation
Russian Federation
References
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Review
For citations:
Altukhova Yu., Chirobokov V., Altukhov V. REPORTING LAW IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT: FRENCH EXPERIENCE. Accounting. Analysis. Auditing. 2016;(3):108-115. (In Russ.) https://doi.org/10.26794/2408-9303-2016--3-108-115
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