L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?
- Richard, Jacques
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.
|This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/5592 and published in 2010.|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
More information through EDIRC
Keywords: legitimacy; stakeholders; nuclear risk; environmental information; environmental accounting; légitimité; parties prenantes; risque nucléaire; information environnementale; comptabilité environnementale;
Find related papers by 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
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Nicolas Antheaume, 2001. "La Diffusion Volontaire D'Informations Environnementales : Le Cas De La Cogema," Post-Print halshs-00584607, HAL.
When requesting a correction, please mention this item's handle: RePEc:dau:thesis:123456789/5592. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)
If references are entirely missing, you can add them using this form.
Follow series, journals, authors & more
New papers by email
Subscribe to new additions to RePEc
Public profiles for Economics researchers
Various rankings of research in Economics & related fields
Who was a student of whom, using RePEc
Curated articles & papers various economics topics
Blog aggregator for economics research
Cases of plagiarism in Economics
Job Market Papers
RePEc working paper series dedicated to the job market
Pretend you are at the helm of an economics department
Services from the StL Fed
Data, research, apps & more from the St. Louis Fed