l`information non-financiere

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Université*Catholique*de*Louvain*
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LOUVAIN*SCHOOL*OF*MANAGEMENT**
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L’INFORMATION*NON-FINANCIERE**
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ANALYSE*DE*SON*APPREHENSION*ET*DE*SA*PERCEPTION*PAR*LES*ACTEURS*DU*MONDE*
FINANCER.*
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11*AOUT*2016**
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Avant-propos**
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Table&des&matières
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Introduction*et*problématique*...........................................................................................*1!
Partie*I.*Revue*de*littérature*..............................................................................................*4!
Chapitre*I*;*présentation*du*concept*de*l’information*non-financière*..........................................*4!
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Chapitre*II.*;*Les*agences*de*notation*extra-financière*...............................................................*18!
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Chapitre*III.*Les*lignes*directrices*de*reporting*non-financier*.....................................................*23!
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Partie*II.*Analyse*pratique*de*l’appréhension*des*informations*non*financières*par*les*
acteurs*du*monde*financier*..............................................................................................*31!
Chapitre*I.*Méthodologie*..........................................................................................................*31!
Chapitre*II.*Présentation*des*différentes*entreprises*rencontrées*.............................................*33!
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Chapitre*III.*Analyse*et*présentation*des*résultats*obtenus*durant*les*interviews*......................*36!
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Chapitre*IV.*Interprétations*des*résultats*obtenus*....................................................................*47!
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Conclusion*........................................................................................................................*59!
Bibliographie*....................................................................................................................*62!
Annexes*...........................................................................................................................*67!
Annexe*I*–*Retranscription*des*interviews*effectués*..................................................................*67!
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Annexe*II*Les*informations*sociales*et*environnementales*à*fournir*selon*la*loi*NRE*...............*121!
Annexe*III*:*Répertoire*des*agences*de*notation*extra-financière*en*2006*...............................*124!
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