Key executives’ perceptions on disclosed environmental accounting information: An insiders’ perspective on Normativity

Juliette Senn () and Sophie Giordano-Spring ()
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Juliette Senn: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Sophie Giordano-Spring: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Keywords: Environmental accounting information; Case study; Normativity; Grenelle 2 law; Disclosure strategies (search for similar items in EconPapers)
Date: 2017-05-30
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Published in 38th Conference of the French Accounting Association, May 2017, Poitiers, France

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