Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer

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.

Citation

Baret, P. and Helfrich, V. (2020), "Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer", Songini, L., Pistoni, A., Baret, P. and Kunc, M.H. (Ed.) Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues (Studies in Managerial and Financial Accounting, Vol. 34), Emerald Publishing Limited, Leeds, pp. 37-54. https://doi.org/10.1108/S1479-351220200000034004