Skip to Main content Skip to Navigation
Journal articles

A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies

Abstract : For the last 15 years, companies have extensively increased their environmental disclosure relative to their environmental strategy in response to institutional pressures. Based on a computerized content analysis of the annual reports of the 55 largest French industrial companies, we describe environmental disclosure with respect to the different strategies implemented by companies over a period of 6 years. The results show that environmental disclosure becomes more and more technical and precise for all the companies. Environmental innovations are presented as a means of increasing energy efficiency and of obtaining a competitive advantage in green market products. The environmental management system implemented by proactive companies allows them to improve their environmental performance. However, the results show that the economic situation significantly influences the way environmental issues are addressed.
Document type :
Journal articles
Complete list of metadata

https://halshs.archives-ouvertes.fr/halshs-01897681
Contributor : Gregor Iae <>
Submitted on : Wednesday, October 17, 2018 - 2:48:37 PM
Last modification on : Tuesday, January 19, 2021 - 11:08:37 AM

Identifiers

Collections

Citation

Elisabeth Albertini. A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies. Journal of Business Ethics, Springer Verlag, 2014, 121 (2), pp.233 - 254. ⟨10.1007/s10551-013-1698-y⟩. ⟨halshs-01897681⟩

Share

Metrics

Record views

136