L’influence des parties prenantes sur les coûts environnementaux: l’exemple des coûts de désamiantage

Simon Alcouffe (), Nicolas Berland and Benjamin Dreveton ()
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Benjamin Dreveton: IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers

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Abstract: Drawing on the stakeholder salience theory initially developed by Mitchell et al. (1997), this article analyses the influence of various stakeholders on managers' perception of environmental costs. These costs are no longer seen as a set of expenses driven by technological choices but rather as the result of stakeholders' influence. The findings of four case studies on asbestos removal show a strong link between perceived stakeholders attributes (power, legitimacy and urgency) and stakeholders influence on environmental costs. This article contributes to Environmental Management Accounting research by proposing a typology of environmental costs based on a dynamic view of stakeholders influence.

Keywords: Coût; Environnement; Parties prenantes; Désamiantage; Cost; Environment; Stakeholders; Salience; Asbestos removal; Environmental Management Accounting (search for similar items in EconPapers)
Date: 2013
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Published in Revue de l'Organisation Responsable, 2013, 8 (1)

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Working Paper: L'influence des parties prenantes sur les coûts environnementaux: l'exemple des coûts de désamiantage (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01678717

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