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

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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.

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Authors and Affiliations

  1. Sorbonne Business School, 21 Rue Broca, 75005, Paris, France

    Elisabeth Albertini

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  1. Elisabeth Albertini
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Correspondence to Elisabeth Albertini.

Appendix

Appendix

See Tables 11, 12, 13, 14, 15 and 16.

Table 11 Environmental indicators from the New Economic Regulations
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Table 12 Sample composition
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Table 13 Company sample, publicly listed, industrial sector
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Table 14 Cluster composition
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Table 15 Cluster composition
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Table 16 Coding protocol
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Albertini, E. A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies. J Bus Ethics 121, 233–254 (2014). https://doi.org/10.1007/s10551-013-1698-y

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  • DOI: https://doi.org/10.1007/s10551-013-1698-y

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