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La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants

Author

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  • Amel Ben Rhouma

    (GREMAN - UMR 7347 - GREMAN (matériaux, microélectronique, acoustique et nanotechnologies) - UT - Université de Tours - INSA CVL - Institut National des Sciences Appliquées - Centre Val de Loire - INSA - Institut National des Sciences Appliquées - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'objectif de notre recherche est double : explorer l'évolution de la qualité et de l'étendue de la divulgation environnementale des entreprises françaises et développer un modèle empirique de détermination des facteurs susceptibles d'expliquer les stratégies de communication de ce type d'informations. Notre étude est fondée sur la théorie des coûts de l'information (l'approche coûts et bénéfices), la théorie de la légitimité ainsi que certains paramètres de gouvernance qui relèvent du cadre de la théorie de l'agence. En ce qui concerne notre premier objectif, il ressort de nos résultats que nous assistons à un phénomène de convergence au fil du temps dans les pratiques de diffusion environnementale. Par rapport à notre second objectif, les résultats suggèrent que les pressions des parties prenantes financières, la légitimité de l'entreprise, les coûts exclusifs à la firme de même que les coûts de collecte d'informations pour les utilisateurs et quelques paramètres de gouvernance (taille du conseil et présence de membres indépendants en son sein) influencent les stratégies de communication des informations environnementales adoptées par les entreprises françaises.

Suggested Citation

  • Amel Ben Rhouma, 2008. "La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants," Post-Print halshs-00522373, HAL.
    • Handle: RePEc:hal:journl:halshs-00522373
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522373
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    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Claire Gillet & Isabelle Martinez, 2010. "La Verification Volontaire Des Informations Societales: La Structure De Propriete Et Le Conseil D'Administration Ont-Ils Une Influence Sur La Decision De L'Entreprise ?," Post-Print hal-00479519, HAL.
    3. 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.

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