Environmental expenditure disclosure strategies in a regulated context Stratégies de publication des dépenses environnementales dans un cadre réglementaire
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2017
- handle: 10670/1.d13h4s
- hal: hal-01576195
info:eu-repo/semantics/OpenAccess
Mots-clés
ENVIRONMENTAL EXPENDITURES LEGITIMACY STRATEGY – CORPORATE DISCLOSURE – LAW - MEDIA COVERAGE – SRI SHAREHOLDERS – CORPORATE SOCIAL RESPONSIBILITY- ENVIRONMENTAL INFORMATION DÉPENSES ENVIRONNEMENTALES, LÉGITIMITÉ, STRATÉGIE, PUBLICATION, LOI, VISIBILITE MEDIATIQUE, INESTISSEMENT SOCIALEMENT RESPONSABLE, RESPONSABILITE SOCIALE DE L’ENTREPRISE, INFORMATION ENVIRONNEMENTALESujets proches
Politique éditoriale Processus éditorial Maisons d'édition Publication Diffusion (édition) Activité éditoriale Mise en forme (édition) Information de presse Nouvelles (journalisme) InformationsCiter ce document
Florence Depoers et al., « Stratégies de publication des dépenses environnementales dans un cadre réglementaire », HAL-SHS : droit et gestion, ID : 10670/1.d13h4s
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Résumé
Environmental expenditures (EE) are used to assess and monitor corporate environmental performance. Legislators are aware of the informative potential of this indicator, and listed firms are required to disclose their EE. Our research draws on legitimacy theory to identify and explain the strategic responses of a sample of French listed companies to the requirement to disclose this item. A content analysis identifies three different strategies: no response, a “facade” response, and a substantive response. Tests reveal several determinants of these strategies: environmental criticism, the existence of SRI shareholders, and the business sector. Our research contributes to both academic and regulatory debates on standardization of environmental disclosures, by revealing and explaining how firms behave in response to the law.