Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'

Abstract : This paper investigates how different social and environmental reporting (SER) practices arise in the context of the emerging sustainability logic. Based on interview evidence gathered in 14 Belgian listed companies with various SER practices, ranging from non-disclosure to substantive reporting, we observe that the degree of development of symbolic and material insensitivity to the prevailing profit-maximizing logic determines the format of the SER practice. More specifically, we find that the presence of either symbolic or material resistance to the emerging sustainability logic can explain the complete absence of SER.
Type de document :
Article dans une revue
Critical Perspectives On Accounting, Elsevier, 2015, 33, pp.24--43. 〈10.1016/j.cpa.2014.10.002〉
Liste complète des métadonnées

https://hal.archives-ouvertes.fr/hal-01563017
Contributeur : Romain Boisselet <>
Soumis le : lundi 17 juillet 2017 - 11:32:23
Dernière modification le : mardi 3 juillet 2018 - 11:31:46

Identifiants

Collections

Citation

Lies Bouten, Patricia Everaert. Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'. Critical Perspectives On Accounting, Elsevier, 2015, 33, pp.24--43. 〈10.1016/j.cpa.2014.10.002〉. 〈hal-01563017〉

Partager

Métriques

Consultations de la notice

73