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Légitimation et communication sociétale : le cas Péchiney

Author

Listed:
  • Frédérique Dejean

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique, GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Bruno Oxibar

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper consists in a longitudinal study of corporate social disclosure (CSD) practices of Pechiney during the second part of the XXth century. The research aims at identifying the determinants of such practices. The objective is to understand the motivations of companies in disclosing non financial information. Our theoretical framework is derived from legitimacy theory. We argue that CSD can be considered as a legitimation strategy and we document the link between CSD practices and public's concern.. Based on media agenda-setting theory, we suggest a measure of public pressure. Our results show that CSD is a means used by firms to inform its stakeholders and also to manage public impressions.

Suggested Citation

  • Frédérique Dejean & Bruno Oxibar, 2010. "Légitimation et communication sociétale : le cas Péchiney," Post-Print halshs-00490287, HAL.
    • Handle: RePEc:hal:journl:halshs-00490287
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    Citations

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    Cited by:

    1. Elisabeth Albertini, 2018. "Integrated reporting in France: a failure of reducing the information asymmetries about sustainability," Post-Print hal-02148574, HAL.
    2. Michel Cros & Sophie Cros, 2015. "Management of crisis communication [Gestión de la comunicación de crisis]," Post-Print hal-02286833, HAL.
    3. 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.
    4. Zieita Younes & Chenag Samiha, 2019. "Local Citizens Influence on the Company’s CSR Communication," Marketing – from Information to Decision Journal, Sciendo, vol. 2(2), pages 51-56, December.
    5. Michel Cros & Sophie Gaultier-Gaillard, 2015. "Management of crisis communication [Gestion de la comunicacion de crisis]," Post-Print hal-01850968, HAL.

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