Work

Corporate Social and Environmental Reporting in OHADA Context: Evidence from Companies Listed on the Douala Stock Exchange

Year: 2019

Type: article

Abstract: This research questions the capacity of the OHADA accounting system to report on the societal commitment of companies. To carry out such a study, we are interested in the companies of the Douala Stock Exchange, which permanently publish green operations. The analysis was done at two levels: the first level of analysis highlighted the categories of green operations reported by the companies of our sample. The second level of analysis consisted in analysing the financial statements produced by these companies, in order to see in which accounts green transactions are recorded. The analysis reveals that, apart from some additional clarifications to be made in the appendices, the financial statements produced according to OHADA do not specifically highlight green information. Keywords : Green operations, societal commitment DOI : 10.7176/RJFA/10-24-11 Publication date: December 31 st 2019

Source: Research Journal of Finance and Accounting

DOI: 10.7176/rjfa/10-24-11

Authors: Alexis Nganthou, Hamadou boukar, Gaelle Djeugou

Institutions: University of Douala, University of Ngaoundéré

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: diamond

Funders: Université Laval, Commonwealth Scientific and Industrial Research Organisation