Mapping environmental pollution disclosures in Tunisia

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.

Keywords

• annual reports
• cognitive accounting
• Corporate Environmental Disclosure (CED)
• environmental pollution
• mental models