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L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?

Editor

Listed:
  • Richard, Jacques

Author

Listed:
  • Plot-Vicard, Emmanuelle

Abstract

The objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information, by associating the theories of the legitimacy and the stakeholders. I notice then the report which the financial accounting does not allow to report the whole nuclear risk. In particular, accounting (provision and contingent liability) does not integrate the risks of uncertain occurrence with important possible damages, as the risk of nuclear accident. Consequently, this research widens the field of analysis beyond financial status to contain all the information disclosed by the firm in its annual report. I determine the expectations of the stakeholders in information on the nuclear risk, then confront these expectations with the information disclosed by the firms in their annual report. Two additional measures allow me to analyze this information. The first one which describes the information indicates that only 7% of the disclosed information about the nuclear risk in annual reports is quantitative visible information for the reader and dealing with precise objectives or with concrete programs led by the firms. The second measure deals with the quality of the information. It suggests that a lot of information wished by the stakeholders is not disclosed. All in all, the expectations of the regulating, financial and media stakeholders seem satisfied but those of the stakeholders of the environmental lobby groups would not be.

Suggested Citation

  • Plot-Vicard, Emmanuelle, 2010. "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/5592 edited by Richard, Jacques.
    • Handle: RePEc:dau:thesis:123456789/5592
    Note: dissertation
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    References listed on IDEAS

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    4. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
    5. Anil Arya & John Fellingham & Doug Schroeder, 2000. "Accounting Information, Aggregation, and Discriminant Analysis," Management Science, INFORMS, vol. 46(6), pages 790-806, June.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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