haku: @author Cho, C. H. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Cho, C. H. |
| Otsikko: | Legitimation strategies used in response to environmental disaster: a French case study of Total SA's Erika and AZF incidents |
| Lehti: | European Accounting Review
2009 : MAY, VOL. 18:1 p. 33-62 |
| Asiasana: | case studies environmental damage legislation management France disclosure |
| Kieli: | eng |
| Tiivistelmä: | The study provides a case study examining the environmental disclosure decisions and practices of Total SA (hereafter: Total). This integrated oil and gas company has a substantial international presence and it operates in environmentally sensitive industries, so its management is constantly exposed to ethical and social issues. The strategies of Total to defend and downplay its environmental performance in two major environmental-related disasters, 1. the sinking of the Erika tanker and 2. the 2001 deadly explosion of the AZF chemical plant in France, are investigated in the study. Findings indicate, among others, that Total used communication strategies to legitimate their actions and support the claim that social and environmental disclosures remain a powerful legitimacy device. |
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