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Le rapport RSE, outil de légitimation ? Le cas Total à la lumière d'une analyse de discours

Author

Listed:
  • Nathalie Garric

    (UT - Université de Tours)

  • Isabelle Léglise

    (CELIA - Centre d'Études des Langues Indigènes d'Amérique - IRD - Institut de Recherche pour le Développement - Inalco - Institut National des Langues et Civilisations Orientales - UPD7 - Université Paris Diderot - Paris 7 - CNRS - Centre National de la Recherche Scientifique)

  • Sébastien Point

    (Département de Gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

Corporate Social Reporting is not only fashionable but corresponds to strong legal and social pressures. Analysing CSR reports is the most valuable way to assess social and environmental reporting criteria. Based on a case study (Total), this paper uses discourse analysis to decrypt the Total 2003 CSR report. The findings reveal that the Total CSR report aims at legitimizing the group activities. It also illustrates the propagandist genre, as shown by previous studies based on discourse analysis in the organisational discourse "field".

Suggested Citation

  • Nathalie Garric & Isabelle Léglise & Sébastien Point, 2006. "Le rapport RSE, outil de légitimation ? Le cas Total à la lumière d'une analyse de discours," Post-Print halshs-00292268, HAL.
    • Handle: RePEc:hal:journl:halshs-00292268
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00292268v1
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    References listed on IDEAS

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    1. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
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