Chapter 2: Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer
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Published:2020
Pierre Baret, Vincent Helfrich, 2020. "Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer", Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues, Lucrezia Songini, Anna Pistoni, Pierre Baret, Martin H. Kunc
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Abstract
Based on a single and innovative case study (Siggelkow, 2007; Yin, 2014), this research aims to identify the main issues of non-financial reporting. They are related to:
the complexity of the corporate social responsibility (Alcouffe, Berland, Dreveton, & Essid, 2010; Ancori, 2008; Antheaume, 2007; Brichard, 1996; Buritt, 2004; Chan, 2005; Gray & Bebbington, 2001; Herborn, 2005; Savall & Zardet, 2013; Vatn, 2009);
the legislator’s and stakeholders’ expectations (Ancori, 2005; Batifoulier, 2001; Caillaud & Tirole, 2007; Lewis, 1969); and
the company’s expectations (Argyris & Schön, 1978; Chiapello & Gilbert, 2013; David 1998; Grimand, 2012; Moisdon, 1997; Senge, 1992; Wood, 1991).
Symmetrically, it reveals possible pitfalls. Through the study of the way the Rémy Cointreau Group developed its reporting tool, the authors analyze how a company can take the opportunity of a legal obligation to deploy a strategy of non-financial reporting that comes to support and structure a responsible approach. Of course, these results are only replicable under certain conditions related to this singular case.
