ESG reporting by food retail groups: A focus on the employment of people with disabilities

Reporting ESG des groupes de la grande distribution alimentaire: focus sur l’emploi des personnes en situation de handicap

Corentin Le Bot (), Rozenn Perrigot (), Frédérique Déjean and Bruno Oxibar ()
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Corentin Le Bot: UR - Université de Rennes, EHESP - École des Hautes Études en Santé Publique, RSMS - Recherche sur les services et le management en santé - UR - Université de Rennes - EHESP - École des Hautes Études en Santé Publique - INSERM - Institut National de la Santé et de la Recherche Médicale - CNRS - Centre National de la Recherche Scientifique, ARENES - Arènes: politique, santé publique, environnement, médias - UR - Université de Rennes - Institut d'Études Politiques [IEP] - Rennes - EHESP - École des Hautes Études en Santé Publique - UR2 - Université de Rennes 2 - CNRS - Centre National de la Recherche Scientifique, IDM - Institut du Management - EHESP - École des Hautes Études en Santé Publique, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Rozenn Perrigot: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique, UR - Université de Rennes, IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes
Frédérique Déjean: DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Bruno Oxibar: DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Our research examines the reporting on the employment of people with disabilities made by French food retail groups. Our findings, based on a thematic content analysis, show that this reporting includes varied information related to the organizational structure of these groups and their actions. We also show how this reporting can reinforce their pragmatic, normative, and cognitive legitimacy in the eyes of their stakeholders, and we propose a typology of these groups based on their reporting practices. Our study helps clarify the link between disability reporting and legitimization strategies, and enriches understanding of corporate social responsibility (CSR) and environmental, social, and governance (ESG) reporting issues in food retail chains. Our research can thus guide organizations, particularly retail chains, wishing to promote the employment of people with disabilities and transparently communicate their commitments.

Keywords: Discursive analysis; Food retailing; Retail chains; Legitimacy; Employment of people with disabilities; ESG reporting; Emploi de personnes en situation de handicap; Reporting ESG; Légitimité; Réseaux de magasins; Grande distribution alimentaire; Analyse discursive (search for similar items in EconPapers)
Date: 2025-09-24
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Published in Revue de l'Organisation Responsable, 2025, 20 (3), pp.7-30. ⟨10.54695/ror.203.0007⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05324867

DOI: 10.54695/ror.203.0007

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