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L'affichage environnemental. Une nouvelle façon pour l'entreprise de rendre des comptes ?

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  • Agnès François-Lecompte
  • Michel Gentric
  • Nathalie Audigier

Abstract

This article focuses on environmental labelling as a new accountability and reporting tool for companies and their stakeholders. A study was carried out on 18 hotels which developed a label that reflects their environmental performance. The analysis of the semi-structured interviews highlights the hotel managers-stakeholders interactions arising from this environmental display. On the overall, seven internal and external stakeholders have been identified, which demonstrates the relevance of environmental labelling as a tool for dialogue with business partners.

Suggested Citation

  • Agnès François-Lecompte & Michel Gentric & Nathalie Audigier, 2013. "L'affichage environnemental. Une nouvelle façon pour l'entreprise de rendre des comptes ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 181-199.
    • Handle: RePEc:cai:rfglav:rfg_237_0181
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    Cited by:

    1. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.

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