摘要：The literature shows that there is a lack of studies concerning the relationship between corporate social responsibility and cost of debt in the French context. To participate in filling this gap, we present this work seeking to investigate the relationship between non-financial disclosure and the cost of debt of 202 big French companies from 2000 to 2010. Results of the empirical study show that there is no explicit relation between the social reporting and the cost of debt but when adding size and age as control variables, this relation tends to be negative
关键词：Corporate social responsibility; Extra-financial divulgation; Cost of debt
