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Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40 : le cas de l'Analyse du Cycle de Vie

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  • Simon Alcouffe

    (TBS Research Centre - toulouse business school research center - Toulouse Business School)

  • Nesrine Ben Ismail

Abstract

Drawing on impression management theory, the aim of this research is to analyze the discourse of the CAC40 listed companies in terms of Life Cycle Analysis (LCA) in their "Documents de Référence" and sustainability reports over a 14-year period (2001-2014). Our results show that companies rely heavily on thematic manipulation. Also, the study of ordering effects reveals that information on LCA is primarily disclosed in the middle part of the reports. But these results are highly heterogeneous across types of report and companies. Finally, we show that visual emphasis effects, repetition effects and reinforcement effects are seldom used in our documents sample.

Suggested Citation

  • Simon Alcouffe & Nesrine Ben Ismail, 2016. "Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40 : le cas de l'Analyse du Cycle," Post-Print hal-01900696, HAL.
    • Handle: RePEc:hal:journl:hal-01900696
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900696
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    References listed on IDEAS

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    1. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    2. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
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