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Double Diffusion Des Entreprises Dans Le Rapport Annuel : Renforcement Ou Contradiction ?

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Author Info

  • Jonathan Maurice

    (ERFI – ISEM - Université Montpellier 1)

  • Emmanuelle Plot

    (DRM Crefige - Université Paris Dauphine - Paris IX)

Abstract

Cette étude analyse la façon dont une entreprise diffuse conjointement une information obligatoire et une information volontaire à la suite d'un accident environnemental. Nous nous appuyons sur le groupe Total qui subit coup sur coup le naufrage du pétrolier Erika en 1999 et l'explosion de l'usine AZF à Toulouse en 2001. En partant de la théorie de l'hypocrisie organisationnelle, nous mettons en évidence que Total entretient une double diffusion en fonction du caractère volontaire ou obligatoire de l'information véhiculée à la suite de l'accident environnemental. En effet, le groupe Total diffuse une information obligatoire très limitée alors même que la diffusion de l'information volontaire sert de légitimation.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00479533.

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Date of creation: 2010
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Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
Handle: RePEc:hal:journl:hal-00479533

Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00479533/en/
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: diffusion environnementale; hypocrisie organisationnelle; légitimité; Total S.A.;

References

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  1. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
  2. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
  3. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
  4. Charles Cho, 2009. "Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 33-62.
  5. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
  6. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
  7. Hughes, Susan B. & Anderson, Allison & Golden, Sarah, 2001. "Corporate environmental disclosures: are they useful in determining environmental performance?," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 217-240.
  8. Thomas Jeanjean, 2000. "Incitations Et Contraintes A La Gestion Du Resultat," Post-Print halshs-00587467, HAL.
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