Purpose – 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....

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

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...

This dissertation gives an account of a study of the emergence of socially responsible investment in France. We adopt an interpretative and qualitative approach. The research aims at understanding the process favouring the integration of socially responsible investment within financial market....

Corporate disclosure of environmental information has played an important role in the avoidance of dangerous climate change. How firms choose to disclose environmental information about the business opportunities and risks associated with climate change is important to policy makers and...

This paper deals with corporate social disclosure (CSD). It consists in a longitudinal study of Pechiney CSD practices. Our research aims at identifying the determinants of such practices. Particularly, we document the link between CSD practices and public's concern.Theoretical framework is...

?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The sample consists of 57 companies in the Dow Jones Sustainability Index (DJSI) and a control group belonging to the Dow Jones Global Index (World1), matched on country, industry and...

Nowadays, there is an imperative for governments to be more responsive to community needs and public sector modernization programmes are introducing opportunities for citizen participation. This paper seeks to analyse the diffusion of these initiatives in local governments through the analysis...

This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...