THE PUBLICATION OF SOCIETAL INFORMATION FOLLOWING THE REVISION OF THE ACCOUNTING LAW IN THE OHADA ZONE

Résumé

In a context marked by a widespread awareness of the needs of sustainable development, the OHADA legislator has been constantly burdened on all sides for its statism to the rise of societal problems. However, After the reform of the OHADA system, sustainability problems once more did not met up with the appointment of normalization. However, several enterprises continue to publish their societal information in parallel with their financial communication. As such, the problem raised by this article is that of understanding the mode of production and disclosure of non-financial information in the absence of a regulatory framework. A descriptive empirical analysis is carried out with a sample of 120 enterprises which propagate their societal information in the OHADA zone. It reveals that internet websites and implication in the development of the local community are respectively the medium and theme of the most used disclosures in the OHADA zone with regards to sustainability reporting under the pressure of some stakeholders especially consumer associations, ministerial departments in charge of the environment labor and social security.