Résumé
Deux études de cas de multinationales sont mobilisées afin d’évaluer le degré d’innovation et d’inertie dans les pratiques de reporting intégré (
Abstract
Two case studies are developed with the analysis of practices of two main multinational companies, and the way the communicate and publish their corporate information and integrated reports (). Empirical and qualitative results show that there still exists a decoupling between strategy maps and risk maps, despite a major innovation introduced by SAP, entitled the “integrated scorecard”.