Abstract
The aim of this paper is to examine the mental models of actors in Tunisian firms with respect to the environmental pollution. The authors use a cognitive map to observe these mental diagrams and to visualize ways to conceptualize the environmental pollution and to understand this concept through the presentation and analysis of the cognitive maps of Tunisian firm’s actors. Each actor’s systematic exploration grid shows a balance of concepts that expresses their cognitive orientation. Thus, the authors visualize the concepts (variables) that structure the cognitive universe of the actors, which is projected in terms of influences and dependencies. This research provides some lines of thought about environmental and pollution reporting that should be explored further. The research can only help to launch a debate on corporate accountability and transparency.
Highlights
Under the umbrella of sustainability and the triple bottom line, and the global environmental concerns, Corporate Environmental Disclosure (CED) have received an increased attention in accounting literature over the last two decades
The aim of this paper is to examine the mental models of actors in Tunisian firms with respect to the environmental pollution
Given the scarcity of studies on the CED in the emerging economies and the call for research on this topic by several previous works on CSR reporting such as Khan (2010) and Bonsón and Brdnarová (2014), we aimed to elucidate CED in Tunisia
Summary
Under the umbrella of sustainability and the triple bottom line (i.e., economic, social and environmental issues), and the global environmental concerns, CED have received an increased attention in accounting literature over the last two decades. These types of disclosures appear to enhance stakeholders’ perception about a company’s environmental performance. Ezzeddine Ben Mohamed, College of Business and Economics, Qassim University, The Kingdom of Saudi Arabia Bonsón and Brdnarová (2014) state that “communication of social and environmental dimensions of the company plays a key role in the sustainable development of organizations, and should be investigated more in depth”
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