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Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents

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Cited by:

  1. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
  2. Pablo Gomez‐Carrasco & Giovanna Michelon, 2017. "The Power of Stakeholders' Voice: The Effects of Social Media Activism on Stock Markets," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 855-872, September.
  3. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
  4. Rahma Chekkar & Isabelle Martinez & Claire Gillet, 2013. "Une étude expérimentale des formats de présentation de la performance : tableaux versus graphiques," Post-Print hal-01002935, HAL.
  5. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  6. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
  7. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
  8. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  9. Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  10. Andrew C. Stuart & Jean C. Bedard & Cynthia E. Clark, 2021. "Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance," Journal of Business Ethics, Springer, vol. 171(3), pages 565-582, July.
  11. Nadia Albu & Catalin Nicolae Albu & Madalina Dumitru & Valentin Florentin Dumitru, 2013. "Plurality or convergence in sustainability reporting standards?," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 729-742, November.
  12. Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
  13. Ionescu Bogdan-Ștefan & Feleagă Liliana & Dumitraşcu Luminița-Mihaela, 2020. "Does the shareholder salience influence the corporate social responsibility of entities from energy sector?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 225-235, July.
  14. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  15. Stefan Schaltegger & Jacob Hörisch, 2017. "In Search of the Dominant Rationale in Sustainability Management: Legitimacy- or Profit-Seeking?," Journal of Business Ethics, Springer, vol. 145(2), pages 259-276, October.
  16. Patrizia Di Tullio & Michele A. Rea, 2024. "The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4651-4672, September.
  17. Igor Álvarez Etxeberria & Maider Aldaz Odriozola, 2018. "The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 713-721, September.
  18. Elisabeth Albertini, 2018. "Integrated reporting in France: a failure of reducing the information asymmetries about sustainability," Post-Print hal-02148574, HAL.
  19. Gladys Lee & Xinning Xiao, 2020. "Voluntary Engagement in Environmental Projects: Evidence from Environmental Violators," Journal of Business Ethics, Springer, vol. 164(2), pages 325-348, June.
  20. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
  21. Ionela Andreicovici & Nava Cohen & Silvia Ferramosca & Alessandro Ghio, 2021. "Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals," Journal of Business Ethics, Springer, vol. 172(2), pages 379-405, August.
  22. Chowdhury, Hasibul & Hodgson, Allan & Hasan, Mostafa Monzur, 2022. "Does a competitive external labour market affect corporate social responsibility? Evidence from industry tournament incentives," Journal of Behavioral and Experimental Finance, Elsevier, vol. 33(C).
  23. Muhammad Nadeem, 2021. "Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach," Journal of Business Ethics, Springer, vol. 173(2), pages 261-280, October.
  24. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
  25. Madalina Dumitru & Raluca Gina Guse & Liliana Feleaga & Dragos Marian Mangiuc, 2015. "Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 955-955, August.
  26. 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.
  27. Elisabeth Albertini, 2017. "What We Know About Environmental Policy: An Inductive Typology of the Research," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 277-287, March.
  28. Eduardo Ortas & Isabel Gallego‐Alvarez & Igor Álvarez Etxeberria, 2015. "Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 362-380, November.
  29. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
  30. Coetzee, Charmaine M. & van Staden, Chris J., 2011. "Disclosure responses to mining accidents: South African evidence," Accounting forum, Elsevier, vol. 35(4), pages 232-246.
  31. Laura Broccardo & Francesca Culasso & Amandeep Dhir & Elisa Truant, 2023. "Corporate social responsibility: Does it really matter in the luxury context?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 105-118, January.
  32. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
  33. Tantawy Moussa & Amir Allam & Said Elbanna & Ahmed Bani‐Mustafa, 2020. "Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 72-86, January.
  34. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
  35. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
  36. Giovanna Michelon, 2012. "Impression management and legitimacy strategies: The BP case," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 35-64.
  37. Mäkelä, Hannele & Laine, Matias, 2011. "A CEO with many messages: Comparing the ideological representations provided by different corporate reports," Accounting forum, Elsevier, vol. 35(4), pages 217-231.
  38. Arslan-Ayaydin, Özgür & Bishara, Norman & Thewissen, James & Torsin, Wouter, 2020. "Managerial career concerns and the content of corporate disclosures: An analysis of the tone of earnings press releases," International Review of Financial Analysis, Elsevier, vol. 72(C).
  39. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
  40. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.
  41. Rolf Brühl & Mathias Osann, 2010. "Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 277-298, November.
  42. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
  43. Kirsten Andersen & Rebecca Tekula, 2022. "Value, Values, and Valuation: The Marketization of Charitable Foundation Impact Investing," Journal of Business Ethics, Springer, vol. 179(4), pages 1033-1052, September.
  44. Fitra Dharma & Maran Marimutu & Liza Alvia, 2024. "Profitability and Market Value Effect on Carbon Emission Disclosures: The Moderating Role of Environmental Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 463-472, May.
  45. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
  46. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
  47. Peter Kotzian, 2023. "Carrots or sticks? Inferring motives of corporate CSR Engagement from empirical data," Review of Managerial Science, Springer, vol. 17(8), pages 2921-2943, November.
  48. Whitehead, Martin & Belghitar, Yacine, 2022. "Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras," The British Accounting Review, Elsevier, vol. 54(5).
  49. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
  50. 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.
  51. Akrum Helfaya & Phuong Bui, 2022. "Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam," Sustainability, MDPI, vol. 14(22), pages 1-29, November.
  52. Camelia-Daniela Hategan & Ruxandra-Ioana Curea-Pitorac & Vasile-Petru Hategan, 2020. "Responsible Communication of Romanian Companies for Ensuring Public Health in a COVID-19 Pandemic Context," IJERPH, MDPI, vol. 17(22), pages 1-16, November.
  53. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
  54. Alexa Böckel & Jacob Hörisch & Isabell Tenner, 2021. "A systematic literature review of crowdfunding and sustainability: highlighting what really matters," Management Review Quarterly, Springer, vol. 71(2), pages 433-453, April.
  55. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
  56. Jonathan Maurice & Emmanuelle Plot, 2010. "Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?," Post-Print hal-00479533, HAL.
  57. Rémi Bourguignon & Arnaud Mias, 2017. "Les accords-cadres internationaux : étude comparative des ACI conclus par les entreprises françaises," Working Papers halshs-02021574, HAL.
  58. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
  59. Sandrine Boulerne & Jean-Philippe Lafontaine & Bruno Pecchioli, 2016. "Fukushima, quel impact sur les entreprises françaises cotées de la filière de production d'électricité d'origine nucléaire ?," Post-Print hal-01902423, HAL.
  60. 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.
  61. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
  62. Sendlhofer, Tina & Tolstoy, Daniel, 2022. "How employees shape CSR transparency: A sensemaking perspective," Journal of Business Research, Elsevier, vol. 150(C), pages 268-278.
  63. Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
  64. Elisabeth Albertini, 2017. "What We Know About The Environmental Policy: An Inductive Typology Of The Research," Post-Print hal-02148591, HAL.
  65. Philipp Borgstedt & Ann-Marie Nienaber & Bernd Liesenkötter & Gerhard Schewe, 2019. "Legitimacy Strategies in Corporate Environmental Reporting: A Longitudinal Analysis of German DAX Companies’ Disclosed Objectives," Journal of Business Ethics, Springer, vol. 158(1), pages 177-200, August.
  66. Bogdan-Ștefan Ionescu & Liliana Feleagă & Luminița-Mihaela Dumitrașcu & Ioana Ignat, 2019. "Does The Shareholder Salience Influence The Corporate Social Responsibility Of Entities From Energy Sector?," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 247-257.
  67. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
  68. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
  69. Mélanie Roussy & Michelle Rodrigue, 2018. "Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability," Journal of Business Ethics, Springer, vol. 151(3), pages 853-869, September.
  70. Madalina Dumitru & Nadia Albu & Valentin Florentin Dumitru & Catalin Nicolae Albu, 2014. "Practices Regarding the Forms of Communication with the Consumers used by a Multinational Company at Global and Local Level," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 1-41, February.
  71. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  72. Perks, Keith J. & Farache, Francisca & Shukla, Paurav & Berry, Aidan, 2013. "Communicating responsibility-practicing irresponsibility in CSR advertisements," Journal of Business Research, Elsevier, vol. 66(10), pages 1881-1888.
  73. Bourguignon Rémi & Arnaud Mias & Pauline Barraud de Lagerie & Camille Phé & Laurence Servel & Pierre Garaudel & Simon Porcher & Emanuelle Nègre & Marie-Anne Verdier, 2017. "Les accords-cadres internationaux : étude comparative des ACI conclus par les entreprises françaises," Working Papers hal-02146507, HAL.
  74. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
  75. Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri, 2024. "Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 9-36, March.
  76. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
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