Research on accountancy places financial communication at the center of an interrogation on the role of information in a dialogue company – society. Within the framework of this first part, we will describe the practices of financial communication in the OHADA zone in order to highlight its conceptual framework. Thus, after having shown how the legal financial communication is integrated in a logic of partnership governance (1. 1), we will present the limits of this OHADA accounting law to be identified as a management tool taking into consideration new requirements as regards corporate social responsibility (1.2).