IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00481585.html
   My bibliography  Save this paper

Les Nouvelles Tendances Du Reporting Developpement Durable : Le Secteur Automobile En Europe

Author

Listed:
  • Amel Ben Rhouma

    (IPAG Paris - IPAG Paris)

Abstract

This article suggests studying the new trends of sustainability reporting in the light of the institutional theory frame. We consider sustainability reporting as a méta-process consisted of two main processes: 1) the exercise of institutional pressures motivating the reporting and 2) the delivery of the speech of disclosure. The institutional pressures are at once statutory, normative and institutional pressures to promote a responsible behavior within the business sector. These last pressures depend on the degree of visibility of the business sector. The European automotive sector is specially exposed because of the existence of hundreds of SME and its effects on the other sectors. Automotive sector has important impacts in all sustainability aspects. According to the principle of materiality, the reporting of this sector has to reflect these aspects. The results of this research confirm that the reporting DD in the automotive sector is the result of various categories of institutional pressures. Our results also contribute to enlighten the relations between the concept of CSR and the information technologies. These results suggest that we enter a new phase of reporting which more emphasizes on key information being better convenient for the requests of the stakeholders. This evolution was facilitated by the use of Internet.

Suggested Citation

  • Amel Ben Rhouma, 2010. "Les Nouvelles Tendances Du Reporting Developpement Durable : Le Secteur Automobile En Europe," Post-Print hal-00481585, HAL.
    • Handle: RePEc:hal:journl:hal-00481585
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481585
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00481585/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dixon, Robert & Mousa, Gehan A. & Woodhead, Anne, 2005. "The Role of Environmental Initiatives in Encouraging Companies to Engage in Environmental Reporting," European Management Journal, Elsevier, vol. 23(6), pages 702-716, December.
    2. Alain Mikol, 2003. "La communication environnementale de l'entreprise," Revue française de gestion, Lavoisier, vol. 147(6), pages 151-159.
    3. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    4. repec:dau:papers:123456789/311 is not listed on IDEAS
    5. 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.
    6. David Wheeler & John Elkington, 2001. "The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 1-14, January.
    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. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00769052, HAL.
    2. Nicolas Antheaume, 2005. "L'entreprise "socialement et écologiquement responsable" est-elle contrainte à l'hypocrisie ? Le cas des indicateurs de performance écologique d'une gamme de pesticides," Post-Print halshs-00581107, HAL.
    3. Dominique Bessire, 2005. "Responsabilite Sociale De L'Entreprise Et Parties Prenantes : Compter Ou Discuter ?," Post-Print halshs-00581129, HAL.
    4. Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.
    5. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00558066, HAL.
    6. Florence Depoers, 2010. "La Consolidation Des Donnees Environnementales : Enjeux Et Pratiques," Post-Print hal-00481078, HAL.
    7. Jean-Francis Ory & Jean-Luc Petitjean & Thierry Côme, 2016. "Plan vert des universités : plan stratégique ou outil de communication ?," Post-Print hal-01695045, HAL.
    8. Jean-Francis Ory & Jean-Luc Petitjean, 2014. "CSR and financial performance: an approach by corporate communication [RSE et performance financière : une approche par la communication des entreprises]," Post-Print hal-01330524, HAL.
    9. Jonathan Maurice & Emmanuelle Plot, 2010. "Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?," Post-Print hal-00479533, HAL.
    10. Marie-Andrée Caron & Corinne Gendron, 2007. "Le Responsable De La Stratégie De Communication En Matière De Développement Durable : Un Gestionnaire Calculateur Ou Un Expert Malléable?," Post-Print halshs-00543103, HAL.
    11. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    12. Sophie Giordano-Spring & Géraldine Riviere-Giordano, 2007. "Le Reporting Societal A L'Epreuve Des Theories Normatives Comptables," Post-Print halshs-00543255, HAL.
    13. 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.
    14. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2008. "L'Evolution Des Systemes D'Information De Gestion Face Aux Enjeux De La Responsabilite Sociale : Le Cas De La Comptabilite Et Du Contrôle De Gestion," Post-Print halshs-00769062, HAL.
    15. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control [Les configurations de contrôle interactif dans le domaine environnemental]," Post-Print halshs-01178070, HAL.
    16. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
    17. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.
    18. 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.
    19. 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.
    20. 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.

    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-00481585. 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.