Les années récentes ont été marquées par le renforcement des réglementations en matière de diffusion de l’information sociale et environnementale. Cette thèse s’intéresse à l'information comptable à caractère environnemental (ICE) dans ce contexte en pleine évolution. Elle s’inscrit dans le cadre d’analyse de la théorie néo-institutionnelle et porte sur la notion de normativité. Trois études empiriques, traitant pour chacune d’elle une dimension du processus de diffusion de l’information sont menées. Elles sont toutes trois réalisées dans le cadre réglementaire français. Le premier article identifie comment les entreprises renseignent l’ICE et les stratégies qui en découlent face à la publication d'une nouvelle loi générale. À partir d’une analyse de contenu des rapports annuels de 96 sociétés cotées sur la période 2009-2014, les résultats montrent que l’introduction de la loi n’a pas favorisé une plus grande transparence dans l’ICE et l’on observe que les firmes qui y sont soumises choisissent différentes réponses. Le deuxième article se focalise sur les coulisses de ces stratégies de publication afin d'examiner la manière dont les producteurs de l’information s’organisent pour répondre aux règlementations auxquelles ils sont soumis. Les résultats d’une étude de 8 cas multiples montrent que deux stratégies distinctes apparaissent en fonction du type d'ICE. Le troisième article s’attache finalement à observer le comportement des utilisateurs de l’information financière en réaction aux stratégies de diffusion déployées par les entreprises. Nous observons l’évolution de leurs recommandations d’investissement et leurs perceptions quant à l’utilité perçue et la crédibilité accordée à l’ICE. À travers une étude expérimentale menée auprès de 145 participants, il s’avère que ces stratégies modifient la perception de l’utilité et de la crédibilité de cette information. L’ensemble de ces résultats contribue à la compréhension de la manière dont les entreprises (et les acteurs) développent des stratégies pour s’adapter à l’introduction de nouvelles réglementations. / Corporate environmental reporting is becoming more and more widespread and regulated. This dissertation specifically focuses on environmental accounting information (EAI) in this context. Our research draws on neo-institutional theory and concerns the concept of normativity. Three empirical studies, each dealing with one dimension of the information disclosure process, are conducted. They are all carried out in the French regulatory context. The first study examines how companies disclose EAI and the strategies adopted after the adoption of a new law. Based on a content analysis of the annual reports of 96 listed companies over the period 2009-2014, the results show that the law did not favor greater transparency in the EAI and we observe that companies choose different reponses to the law. The second study focuses on behind the scenes of these strategies to identify how producers of information organize themselves to respond to the regulations they are subject to. The results of 8 case studies show that two distinct strategies appear depending on the type of EAI. The third study focuses on the users of information behavior and how they react to the firms’ disclosure strategies. We consider the point of view of financial analysts by investigating the effect of firms’ EAI disclosure strategies on investment recommendations and perceptions of this item (as regards to both the relevance and credibility of information). Through an experimental study conducted with 145 participants, it turned out that these strategies modify both the perception of relevance and credibility of information. Overall, the dissertation contributes to our understanding of how companies (and actors) develop strategies to adapt to the introduction of new regulations.

Whilst influencer marketing has become a more common practice for decision makers within the field of influencer marketing, qualitative measurements are yet intangible and hard to measure, hence, requiring standardization. Recent scholars suggest that the phenomenon of influencer marketing have drastically changed over a short period of time, and there are reasons to believe that it is still changing. Therefore, relevant scholars have suggested that further research on the subject is of highest importance to the society as well as for brand/ company perspectives. The authors of this thesis have therefore focused on the most crucial elements that needs further research within the field of influencer marketing. These elements are elaborated by previous research, however, there are inconsistencies that needs to be reviewed and clarified. Although, influencer marketing requires more research in general, the authors of this thesis have decided to focus on the Swedish market, to understand and display the common strategies used within influencer marketing today, andpotentially foresee future strategies and trends.Inconsistency among previous research exists in terms of influencer selection, influencer evaluation and disclosure strategies. Additionally, there is a further need of elaborating on preferred relationships between brands/ companies and influencers, as well as preferred traits and characteristics brands/ companies seeks within an influencer. Therefore, the research question states; How do decision makers within the field of influencer marketing select andevaluate influencers; andhow are the different disclosure strategies used?Based on theoretical books, scientific articles, and journals the authors of this thesis have chosen suggested approaches to evaluate and analyse the data gathered. The primary data itself was gathered through semi-structured interviews consisting of six respondents. The respondents operate in different industries, but all are decision makers within the field of influencer marketing. For convenience, the authors of this have categorized the respondents based on size of company and whether their main focus are products or services.The findings of the thesis are presented in a model where the most common practices are displayed. The result will provide the reader with cause of action within the quantitative and qualitative approaches one can take. It has been established that qualitative approaches are becoming more common, contributing to a need of a trustworthy evaluation of such subjective approaches. In addition, the model presents the disclosure strategies used by the respondents in this study, hence, providing an understanding of how disclosure can be used to prevent certain issues. Evidence also points at missing opportunities regarding disclosure strategies. Furthermore, influencer characteristics and relationship approaches will be discussed. This thesis provides the most common approaches used by decision makers within the field of influencer marketing, especially when selecting and evaluating influencers. However, there is a need for further research regarding selection and evaluation of qualitative approaches as well as for disclosure strategies.