People detail

After studying ecological issues from a scientific point of view, Marc-Antoine Gatignol turned to management to diversify his skills and participate in the development of studies on corporate social responsibility. His experiences in various fields allow him to contribute to knowledge in current social and environmental issues.


Following the experience and knowledge acquired within companies, he wished to participate in improving the communication of companies' commitments to stakeholders. It is this reason that prompted Marc-Antoine Gatignol to continue his career in the scientific field to provide academic and professional support for the study of information relating to corporate social responsibility, a growing subject in the literature in the field of accountability.


By integrating the doctoral program at Toulouse School Management at Topulouse 1 Capitole University specializing in Accounting, Management Control and Audit, Marc-Antoine Gatignol's scientific skills allow him today to carry out a thesis on environmental, social and societal disclosures by companies based on textual analysis techniques and more particularly on the readability (Loughran and McDonald, 2016) of this information.


The quality of the environmental, social and societal information disclosed is associated with the CSR and financial performance of companies (Nazari et al., 2017; Wang et al., 2018; Bacha and Ajina, 2019; Caglio et al., 2020). Following the implementation and strengthening of regulations, companies must meet the information requirements of investors and stakeholders but use impression management strategies to hide their poor performance in terms of CSR (Melloni et al., 2017; Ben-Amar and Belgacem, 2018; Fabrizio and Kim, 2019).


Studies using the textual analysis approach reinforce our knowledge of the importance of CSR disclosures and help improve the quality of this information by offering leads for the requirements of the parties concerned and for companies wishing to communicate better. The interest of these studies relates as much to the readers as the transmitters to ensure a good transmission of information. It is in this sense that Marc-Antoine Gatignol is conducting a thesis by participating academically and empirically in the doctoral program.

• Readability
• Corporate Social Responsibility
• Textual analysis
• Integrated reports
• Accounting
• Disclosures
• CSR information
• Regulations
• Public companies
• Shareholders
• Word list

• Accounting
• Management control
• Information systems
• Corporate Social Responsibility
• Management
• Audit
• Network

• Articles (ranked journals)
  • Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier
    Boutand-Lapeyre, J., M.-A. Gatignol, I. Martinez, "Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier", Comptabilité, Contrôle, Audit, 2022, vol. 4, pp. 51-99

• Conferences, symposiums, workshops
  • L'intégration améliore-t-elle la lisibilité de l'information RSE ?
    Gatignol, M.-A., I. Martinez, J. Boutant Lapeyre, "L'intégration améliore-t-elle la lisibilité de l'information RSE ?" in 41e congrès annuel de l'Association francophone de comptabilité, 2020, Angers, France

• 2019 - Master, Engineering, Management Information Systems / Université Toulouse 3 Paul Sabatier
• 2019 - MSc in Accounting / Toulouse School of Management
• 2017 - Bachelor, Ingénierie Pour l'Environnement / Université Toulouse 3 Paul Sabatier
• Since 2019 - PhD in Management Science / Toulouse School of Management