This paper consists in a longitudinal study of corporate social disclosure (CSD) practices of Pechiney during the second part of the XXth century. The research aims at identifying the determinants of such practices. The objective is to understand the motivations of companies in disclosing non...

Cet article consiste en une étude des pratiques de communication sociétale d'entreprises françaises cotées. Nous nous interrogeons sur les motivations à l'origine de telles diffusion. Le cadre théorique mobilisé est la théorie de la légitimité : dans le prolongement de Lindblom (1983),...

Social requirements concerning corporate social responsibility focus on transparency and harmlessness of firm activities: a factory or a quarry must be invisible, odorless, and silent. Firms must show that they respect those requirements in order to gain legitimacy. They must change invisibility...

Sometimes regarded as a phenomenon of fashion, corporate social responsibility (CSR) has deep but largely ignored historical roots. The object of this article is precisely to illustrate, through a detailed case study, how a firm tried, from the 1960s, to manage a problem of environment between...

Key international agreements and general references require large companies to support the core social and environmental values within their sphere of influence. According to this “messianic” approach to their responsibility, they are supposed to spread responsible practices within their...