IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01900696.html
   My bibliography  Save this paper

Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40 : le cas de l'Analyse du Cycle de Vie

Author

Listed:
  • Simon Alcouffe

    (TBS Research Centre - toulouse business school research center - Toulouse Business School)

  • Nesrine Ben Ismail

Abstract

Drawing on impression management theory, the aim of this research is to analyze the discourse of the CAC40 listed companies in terms of Life Cycle Analysis (LCA) in their "Documents de Référence" and sustainability reports over a 14-year period (2001-2014). Our results show that companies rely heavily on thematic manipulation. Also, the study of ordering effects reveals that information on LCA is primarily disclosed in the middle part of the reports. But these results are highly heterogeneous across types of report and companies. Finally, we show that visual emphasis effects, repetition effects and reinforcement effects are seldom used in our documents sample.

Suggested Citation

  • Simon Alcouffe & Nesrine Ben Ismail, 2016. "Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40 : le cas de l'Analyse du Cycle," Post-Print hal-01900696, HAL.
    • Handle: RePEc:hal:journl:hal-01900696
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900696
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01900696/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    2. Sara Trucco & Maria Chiara Demartini & Valentina Beretta, 2021. "The reporting of sustainable development goals: is the integrated approach the missing link?," SN Business & Economics, Springer, vol. 1(2), pages 1-13, February.
    3. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.
    4. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    5. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    6. Andrew Crane & Sarah Glozer, 2016. "Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges," Journal of Management Studies, Wiley Blackwell, vol. 53(7), pages 1223-1252, November.
    7. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    8. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    9. Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
    10. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    11. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    12. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    13. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    14. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    15. Mélanie Roussy & Michelle Rodrigue, 2018. "Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability," Journal of Business Ethics, Springer, vol. 151(3), pages 853-869, September.
    16. Patrick J. Ferguson & Jane Hronsky & Matt Pinnuck, 2023. "Who pays attention to sustainability reports and why? Evidence from Google search activity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3519-3551, September.
    17. Adelaide Martins & Delfina Gomes & Manuel Castelo Branco, 2020. "Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework," Sustainability, MDPI, vol. 13(1), pages 1-15, December.
    18. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    19. Natalia Semenova, 2023. "The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy," Journal of Business Ethics, Springer, vol. 182(2), pages 559-572, January.
    20. Tomazos, Kostas & O'Gorman, Kevin & MacLaren, Andrew C, 2017. "From leisure to tourism: How BDSM demonstrates the transition of deviant pursuits to mainstream products," Tourism Management, Elsevier, vol. 60(C), pages 30-41.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01900696. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.