Chapter 2 Evolution of Non-Financial Reporting in France: The Innovative Adaptation of a Cognac Producer

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.