Le discours sur les innovations en contrôle de gestion environnementale dans les documents de référence et les rapports de développement durable des entreprises du CAC40: le cas de l'Analyse du Cycle de Vie

Simon Alcouffe () and Nesrine Ismail ()

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Abstract: Drawing on impression management theory, the aim of this research is to analyze the discourse of the CAC40 listed companies in terms of Life Cycle Analysis (LCA) in their "Documents de Référence" and sustainability reports over a 14-year period (2001-2014). Our results show that companies rely heavily on thematic manipulation. Also, the study of ordering effects reveals that information on LCA is primarily disclosed in the middle part of the reports. But these results are highly heterogeneous across types of report and companies. Finally, we show that visual emphasis effects, repetition effects and reinforcement effects are seldom used in our documents sample.

Keywords: LCA; innovation; impression management; sustainability report; ACV; gestion des impressions; RDD (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900696
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01900696

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