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Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles

Author

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  • Denis Cormier

    (UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Michel Magnan

    (Université Concordia - Concordia University [Montreal])

Abstract

Le présent article s'intéresse à la divulgation d'informations environnementales et s'appuie sur la théorie des coûts d'information et la théorie de la légitimité. Le but de l'étude est double : évaluer l'ampleur de la divulgation environnementale par Internet et; analyser les déterminants de la divulgation environnementale par médium traditionnel et sur le Web. En ce qui concerne les déterminants de la divulgation environnementale, il ressort des résultats que le degré d'asymétrie d'information, la capacité de l'entreprise de supporter des coûts exclusifs affectent la stratégie de divulgation environnementale, que ce soit dans les rapports annuels ou sur le Web. Le seul élément qui se dégage de la stratégie de communication sur le Web par rapport au rapport annuel est le niveau d'exposition de l'entreprise aux médias par rapport à sa performance environnementale. On constate une relation plus directe entre la communication environnementale par le Web en réponse aux pressions des médias que la communication dans le rapport annuel. Le même phénomène est observé en ce qui concerne l'information divulguée à la fois sur le Web et dans le rapport annuel. Autant pour le rapport annuel que pour le Web, la divulgation environnementale est tributaire du secteur d'activité et des caractéristiques propres aux entreprises : l'âge des immobilisations et la taille. Enfin, nous constatons un grand chevauchement entre la divulgation par médium traditionnel et la divulgation sur le Web. Bref, le potentiel du Web en tant que plate-forme de communication ne semble pas être pleinement exploité.

Suggested Citation

  • Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.
    • Handle: RePEc:hal:journl:halshs-00582749
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582749
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    References listed on IDEAS

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    Cited by:

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    2. Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.
    3. Frédérique Dejean & Isabelle Martinez, 2008. "Communication environnementale et coût des fonds propres : Le cas des entreprises du SBF120," Post-Print halshs-00525815, HAL.

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