Influence de l’évolution des normes de reporting environnemental sur les stratégies discursives des entreprises non durables : Le cas des rapports intégrés de TotalEnergies

Details

Supervisors

Postaire, Maxence ; Davrinche-Hamet, Grégoire

Faculty

Louvain School of Management

Degree label

Master [60] en sciences de gestion (horaire décalé)

Abstract

enFaced with climate challenges and increasingly stringent European requirements for sustainability reporting, companies are being called upon to communicate more transparently about their environmental performance. This dissertation analyses the evolution of the environmental discourse of an unsustainable company through its integrated reports, from the Grenelle Act, through the NFRD Directive, to the entry into force of the CSRD. Using a qualitative analysis of the reports’ content, this research examines the evolution of the discursive strategies employed to shape the reader’s perception and establish the legitimacy of a paradoxical company. The analysis draws in an original way on Gérard Genette’s structuralist concepts for the study of narrative. The results highlight mechanisms for fragmenting information and creating an image of responsibility, as well as legitimisation strategies based both on highlighting past actions and on constructing a desirable future. This study contributes to a better understanding of companies’ environmental communication practices and questions the ability of new regulatory requirements to enhance transparency beyond merely increasing the volume of information published.