IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02112297.html
   My bibliography  Save this paper

Responsabilité sociétale des entreprises et entreprises familiales: Une analyse discursive des rapports RSE

Author

Listed:
  • Claire Monjarret Gillet

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Anne-Laurence Lafont

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

According to FFI (Family Firm Institute, 2015), family businesses account for two thirds of the total number of companies globally each year and generate more than 70% of global GDP. They therefore play an increasing role in the economic activity of the country (Fletcher, 2002; Griffeth and al., 2006). Given the awareness of the weight of family businesses, a research field appeared in major international conferences and in the best management journals (Wright and Kellermanns, 2011). Among the topics addressed by this research, those devoted to ethics and social responsibility have been increasingly important since the 2000s (Debicki, Matherne, Kellermanns and Chrisman, 2011 in Coville) and have especially focused around the link between 'ethics or CSR- and family business. While the debate on the link between CSR and family business is unresolved (Coville, 2014) literature is more consistent on the fact that family businesses have the specificities resulting from the nature of family ties and values conveyed (trust, cohesion ...), their sustainability objectives and their local roots ... Are these values reflected in the speeches of the leaders of family businesses? Are there characteristic forms of managerial discourse of family businesses in CSR? Is this speech different from that of non-family businesses? Has the speech evolved over time under the effect of a certain "normalization (-institutionnalisation)" of CSR?

Suggested Citation

  • Claire Monjarret Gillet & Anne-Laurence Lafont, 2016. "Responsabilité sociétale des entreprises et entreprises familiales: Une analyse discursive des rapports RSE," Post-Print hal-02112297, HAL.
  • Handle: RePEc:hal:journl:hal-02112297
    Note: View the original document on HAL open archive server: https://hal.science/hal-02112297
    as

    Download full text from publisher

    File URL: https://hal.science/hal-02112297/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mark Blodgett & Colette Dumas & Alberto Zanzi, 2011. "Emerging Trends in Global Ethics: A Comparative Study of U.S. and International Family Business Values," Journal of Business Ethics, Springer, vol. 99(1), pages 29-38, February.
    2. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    3. Frédérique Déjean & Isabelle Martinez, 2009. "Environmental Disclosure and the Cost of Equity: The French Case," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 57-80, June.
    4. 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.
    5. Christine Blondel, 2012. "Investissement à long terme et capitalisme familial," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 57-68.
    6. Jess H. Chua & James J. Chrisman & Pramodita Sharma, 1999. "Defining the Family Business by Behavior," Entrepreneurship Theory and Practice, , vol. 23(4), pages 19-39, July.
    7. Nicole Barthe & Jean-Marie Peretti & Patrice Terramorsi, 2009. "L'information diversité dans les rapports RSE des sociétés du CAC 40," Post-Print halshs-00743027, HAL.
    8. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    9. Claire Gillet-Monjarret, 2015. "Assurance of Sustainability Information: A Study of Media Pressure," Accounting in Europe, Taylor & Francis Journals, vol. 12(1), pages 87-105, June.
    10. Gary S. Becker, 1981. "A Treatise on the Family," NBER Books, National Bureau of Economic Research, Inc, number beck81-1, May.
    11. Thierry Coville, 2014. "L’entreprise familiale est-elle éthique ?," Revue de l'Entrepreneuriat, De Boeck Université, vol. 13(3), pages 73-97.
    12. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    13. Claire Gillet-Monjarret, 2015. "Assurance of Sustainability Information: A Study of Media Pressure," Post-Print hal-02010702, HAL.
    14. Wright, Mike & Kellermanns, Franz W., 2011. "Family firms: A research agenda and publication guide," Journal of Family Business Strategy, Elsevier, vol. 2(4), pages 187-198.
    15. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    16. Yvon Pesqueux, 2002. "Organisations: modèles et représentations," Post-Print hal-00479590, HAL.
    17. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
    18. repec:dau:papers:123456789/12419 is not listed on IDEAS
    19. repec:dau:papers:123456789/311 is not listed on IDEAS
    20. Françoise Quairel, 2004. "Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 7-36.
    21. Claire Gillet-Monjarret & Isabelle Martinez, 2012. "La vérification sociétale des entreprises du SBF 120 : l'impact de la structure de propriété et du conseil d'administration," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(3), pages 43-66.
    22. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    23. repec:dau:papers:123456789/12415 is not listed on IDEAS
    24. Quynh-Liên Duong, 2004. "Vers une typologie des outils de communication sur la responsabilité sociale de l'entreprise," Post-Print halshs-00078393, HAL.
    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. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    2. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    3. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    4. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, 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. Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
    7. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    8. Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.
    9. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    10. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    11. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    12. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    13. Déjean, Frédérique, 2004. "Contribution à l'étude de l'investissement socialement responsable : Les stratégies de légitimation des sociétés de gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10473 edited by Colasse, Bernard.
    14. Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
    15. Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
    16. Tony McMurtrie, 2005. "Factors influencing the publication of social performance information: an Australian case study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(3), pages 129-143, September.
    17. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    18. Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.
    19. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
    20. Guthrie, James & Cuganesan, Suresh & Ward, Leanne, 2008. "Industry specific social and environmental reporting: The Australian Food and Beverage Industry," Accounting forum, Elsevier, vol. 32(1), pages 1-15.

    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-02112297. 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.