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dc.contributor.authorChelli, Mohamed*
dc.contributor.authorDurocher, Sylvain*
dc.contributor.authorRichard, Jacques*
dc.date.accessioned2014-04-01T15:03:20Z
dc.date.available2014-04-01T15:03:20Z
dc.date.issued2014
dc.identifier.issn1368-0668
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/13026
dc.language.isoenen
dc.subjectLegitimacy theory
dc.subjectEnvironmental disclosure
dc.subjectNRE law
dc.subject.ddc657en
dc.subject.classificationjelQ.Q5.Q56en
dc.subject.classificationjelM.M4.M41en
dc.titleFrance's new economic regulations: insights from institutional legitimacy theory
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherUniversité de Toulouse;France
dc.contributor.editoruniversityotherUniversity of Ottawa;Canada
dc.description.abstractenPurpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information.Design/methodology/approach – The approach used in the paper is both quantitative and qualitative. A content analysis of environmental disclosure provided in annual reports, environmental reports and web sites by 26 French companies listed in the CAC 40 is performed throughout the period 2001-2011.Findings – The findings of this study show a significant and enduring improvement in the quality and quantity of environmental disclosure from 2001 to 2011. Even in the absence of penalties for non-compliance, the NRE law stimulated a stark and positive lasting change in the way that French companies account for their environmental information. These findings are consistent with the institutional view of legitimacy theory whereby legislation provides corporate managers with a representation of relevant audiences' perceptions about social and environmental reporting, prompting them to comply with the law to ensure organizational legitimacy.Originality/value – Social and environmental reporting studies generally adopt a strategic view of legitimacy to examine how organizations use social and environmental reporting to respond strategically to legitimacy threats. This study provides early empirical evidence about the relevance of institutional legitimacy theory in explaining environmental reporting.
dc.relation.isversionofjnlnameAccounting, Auditing & Accountability Journal
dc.relation.isversionofjnlvol27
dc.relation.isversionofjnlissue2
dc.relation.isversionofjnldate2014
dc.relation.isversionofjnlpages283-316
dc.relation.isversionofdoi10.1108/AAAJ-07-2013-1415
dc.relation.isversionofjnlpublisherMCB University Press
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2017-01-17T13:23:45Z
hal.person.labIds*
hal.person.labIds*
hal.person.labIds1032*
hal.identifierhal-01651207*


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