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

Elisabeth Albertini ()

Journal of Business Ethics, 2014, vol. 121, issue 2, 233-254

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. Copyright Springer Science+Business Media Dordrecht 2014

Keywords: Content analysis; Environmental disclosure; Environmental management; Environmental strategies; Longitudinal study (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (38)

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Persistent link: https://EconPapers.repec.org/RePEc:kap:jbuset:v:121:y:2014:i:2:p:233-254

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DOI: 10.1007/s10551-013-1698-y

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