ESG REPORTING BY FOOD RETAIL GROUPS: A FOCUS ON THE EMPLOYMENT OF PEOPLE WITH DISABILITIES

Abstract

Our research examines the reporting on the employment of people with disabilities made by French food retail groups. Our findings, based on a thematic content analysis, show that this reporting includes varied information related to the organizational structure of these groups and their actions. We also show how this reporting can reinforce their pragmatic, normative, and cognitive legitimacy in the eyes of their stakeholders, and we propose a typology of these groups based on their reporting practices. Our study helps clarify the link between disability reporting and legitimization strategies, and enriches understanding of corporate social responsibility (CSR) and environmental, social, and governance (ESG) reporting issues in food retail chains. Our research can thus guide organizations, particularly retail chains, wishing to promote the employment of people with disabilities and transparently communicate their commitments.