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

  • Jonathan Maurice

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

  • Emmanuelle Plot

    (DRM Crefige - Université Paris IX - Paris Dauphine)

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.

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

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Date of creation: 10 May 2010
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Publication status: Published in Crises et nouvelles problématiques de la valeur, May 2010, Nice, France. pp.CD-ROM, 2010
Handle: RePEc:hal:journl:hal-00479533
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00479533
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  1. 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.
  2. 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.
  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. Thomas Jeanjean, 2000. "Incitations Et Contraintes A La Gestion Du Resultat," Post-Print halshs-00587467, HAL.
  5. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
  6. 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.
  7. 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.
  8. 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.
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