What do French annual reports reveal about the internationalisation of companies?

摘要: Abstract The current strategies used by companies emphasise the international dimension. There is an increasing trend for larger French to merge and enter into joint ventures with other European counterparts. If are more concerned about conducting activities, how do they communicate this dimension their stakeholders through annual reports? From a consideration of aims these reports which highlights difficulties in disclosing sensitive information, paper gives typology disclosures 42 leading companies. This shows that sometimes did not disclose as much information could firm, but provided overwhelming information. seem descriptive (about foreign activities results or internationally diverse partnerships) rather than concerning human resource management growth opportunities.