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Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?

Author

Listed:
  • Jonathan Maurice

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

  • Emmanuelle Plot

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres)

Abstract

This study analyses the way a firm discloses jointly compulsory information and voluntary information following an environmental accident. The case studied is the oil company Total S.A. that suffered in succession the shipwreck of the oil tanker Erika in 1999 and the explosion of the AZF plant of Toulouse in 2001. On the basis of the organizational hypocrisy theory, we highlight that Total maintains a double disclosure according to the voluntary or compulsory character of the information disclosed following the environmental accident. Indeed, Total S.A. discloses very limited compulsory information even though the disclosure of voluntary information acts as legitimization.

Suggested Citation

  • Jonathan Maurice & Emmanuelle Plot, 2010. "Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?," Post-Print hal-00479533, HAL.
    • Handle: RePEc:hal:journl:hal-00479533
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479533
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    References listed on IDEAS

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