L'engagement environnemental des entreprises: une revue de littérature

Elisabeth Albertini ()
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Elisabeth Albertini: GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School

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Abstract: The organisations' motivations to environmental management practices have generated a lot of academical researches. We propose a literature review around two majors themes. First, studies underlie that organisations respond to their stakeholders' processes. Firms report environmental informations and some of them use environmental disclosures as tools of legitimacy. Then, empirical researches study the link between the environmental proactives strategies and the financial performance and how some companies obtain competitive advantage based upon the firm's relationship to the natural environment. This paper provide a framework of organisations'motivation to environmental practices with stakeholders and legitimacy and resources based view theories.

Keywords: Literature review; environmental reporting and disclosure; environmental strategies; Revue de littérature; reporting et communication environnementale; stratégie environnementale (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00645988
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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