IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584643.html
   My bibliography  Save this paper

Les Informations Environnementales Diffusees Par Les Grandes Entreprises Francaises De 1992 A 1999 Resultats D'Une Etude Empirique Illustrant La Theorie Des Parties Prenantes

Author

Listed:
  • Alain Mikol

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

Notre étude porte sur l'information environnementale publiée de 1992 à 1999 par 25 grandes entreprises françaises. Nous observons en particulier que dix entreprises (sur les 25 de l'échantillon) donnent quelques informations environnementales avec pour seul souci de suivre une tendance à la mode (la théorie des parties prenantes s'applique).

Suggested Citation

  • Alain Mikol, 2001. "Les Informations Environnementales Diffusees Par Les Grandes Entreprises Francaises De 1992 A 1999 Resultats D'Une Etude Empirique Illustrant La Theorie Des Parties Prenantes," Post-Print halshs-00584643, HAL.
    • Handle: RePEc:hal:journl:halshs-00584643
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584643
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00584643/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Florence Depoers, 2000. "L'offre volontaire d'information des sociétés cotées : concept et mesure," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 6(2), pages 115-131.
    2. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
    3. Ingram, Rw & Frazier, Kb, 1980. "Environmental Performance And Corporate Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 614-622.
    4. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.
    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. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    2. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    3. repec:dau:papers:123456789/2238 is not listed on IDEAS
    4. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    5. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    6. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    7. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    8. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
    9. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    10. Ienciu Ionel-Alin, 2012. "Analyze Of Enviromental Discolsure Within European Union Countries," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(4), pages 1-8, August.
    11. Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
    12. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    13. Ourvashi Bissoon, 2018. "Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-19, December.
    14. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    15. Chang, Yingying & Du, Xingqiang & Zeng, Quan, 2021. "Does environmental information disclosure mitigate corporate risk? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
    16. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
    17. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    18. Marileena Koskela & Jarmo Vehmas, 2012. "Defining Eco‐efficiency: A Case Study on the Finnish Forest Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 546-566, December.
    19. Rana Essam Shazly & Abeer A. Mahrous, 2020. "Capture the hearts to win the minds: cause-related marketing in Egypt," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(3), pages 255-276, September.
    20. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    21. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, 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:halshs-00584643. 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.