Double diffusion des entreprises dans le rapport annuel: renforcement ou contradiction ?

Jonathan Maurice and Emmanuelle Plot
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Emmanuelle Plot: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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Abstract: This study analyses the way a firm discloses jointly compulsory information and voluntary information following an environmental accident. The case studied is the oil company Total S.A. that suffered in succession the shipwreck of the oil tanker Erika in 1999 and the explosion of the AZF plant of Toulouse in 2001. On the basis of the organizational hypocrisy theory, we highlight that Total maintains a double disclosure according to the voluntary or compulsory character of the information disclosed following the environmental accident. Indeed, Total S.A. discloses very limited compulsory information even though the disclosure of voluntary information acts as legitimization.

Keywords: environmental disclosure; organizational hypocrisy; legitimacy; Total S.A; diffusion environnementale; hypocrisie organisationnelle; légitimité; Total S.A. (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la valeur, May 2010, Nice, France. pp.CD-ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00479533

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