LES NOUVELLES TENDANCES DU REPORTING DEVELOPPEMENT DURABLE: LE SECTEUR AUTOMOBILE EN EUROPE

Amel Ben Rhouma
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Amel Ben Rhouma: IPAG Paris - IPAG Paris

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Abstract: This article suggests studying the new trends of sustainability reporting in the light of the institutional theory frame. We consider sustainability reporting as a méta-process consisted of two main processes: 1) the exercise of institutional pressures motivating the reporting and 2) the delivery of the speech of disclosure. The institutional pressures are at once statutory, normative and institutional pressures to promote a responsible behavior within the business sector. These last pressures depend on the degree of visibility of the business sector. The European automotive sector is specially exposed because of the existence of hundreds of SME and its effects on the other sectors. Automotive sector has important impacts in all sustainability aspects. According to the principle of materiality, the reporting of this sector has to reflect these aspects. The results of this research confirm that the reporting DD in the automotive sector is the result of various categories of institutional pressures. Our results also contribute to enlighten the relations between the concept of CSR and the information technologies. These results suggest that we enter a new phase of reporting which more emphasizes on key information being better convenient for the requests of the stakeholders. This evolution was facilitated by the use of Internet.

Keywords: institutional theory; sustainability reporting; principle of materiality; théorie institutionnelle; reporting DD; web; principe de matérialité; GRI (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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