Going deeper into the explanatory power of CSR disclosure theories: CSR reporting strategies of food companies between regulation and legitimacy

Sophie Giordano-Spring () and Géraldine Rivière-Giordano ()
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Sophie Giordano-Spring: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Géraldine Rivière-Giordano: UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier, Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques

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Abstract: Extending prior monographies in CSR reporting (Guthrie & Parker, 1989; Deegan, Rankin & Tobin, 2002; Cho, 2009; Laine, 2009), this paper attempts to show that the quest for legitimacy is not the only one factor to explain CSR disclosure strategies in a long period. More specifically, we explore the comparative relevance of three theories, namely the regulation, media-agenda-setting and legitimacy theories. An empirical study of four French Agro-firms is carried out. The French context gives a relevant and original setting because of the issuance of two laws during the 12 last years (2001 NRE Law, decree 2002; 2010 Grenelle 2 Law, decree 2012). Firstly, we observe the effect of these regulations in CSR disclosures. Secondly, we examine whether a relationship exists between the print media coverage related to general or specific CSR concerns of food firms and their reporting practices (media-agenda-setting theory). Finally, we examine if CSR disclosure is released in response to unfavorable media attention related to each firm (legitimacy theory). In that way, we analyze the annual reports of 4 food companies, as well as press articles related to 6 major economic newspapers, over a decade (2001-2010). A grid is developed to measure the extent of disclosure of the 73 index items related to the NRE Law requirements and the food firms specific CSR concerns (Maloni & Brown, 2006). Results indicate that the legal requirements, the print media coverage according the food industry and the individual media pressure represent three explanatory and additional factors, not adversary, of CSR reporting strategy. Overall, it appears that each theory is relevant for a determined period and depends on the characteristics of the company.

Keywords: reporting sociétal; grenelle de l'environnement; firm management; enterprise strategy; sustainable development; responsabilité sociale de l'entreprise; gestion de l'entreprise; industrie agro-alimentaire; stratégie de l'entreprise; développement durable (search for similar items in EconPapers)
Date: 2013-09-03
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Published in 25. CSEAR International Congress on Social & Environmental Accounting Research, Sep 2013, Saint Andrews, United Kingdom. 25 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01506300

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