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Gouvernance et qualité de l'information sur les gaz à effet de serre publiée par les sociétés cotées

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  • Florence Depoers

Abstract

The aim of this paper is to analyse the association between corporate governance characteristics and the quality of greenhouse gas emissions (GGE) reporting of a sample of French quoted firms. An innovative disclosure index based on the Global Reporting Initiative guidelines. is used to measure the quality of GGE data. Findings show that board independence, the existence of a firm?s foundation, size and industry are significantly associated with quality disclosure. Firms subject to quotas under the Kyoto Protocol don?t disclose a better quality information as compared to the others.

Suggested Citation

  • Florence Depoers, 2010. "Gouvernance et qualité de l'information sur les gaz à effet de serre publiée par les sociétés cotées," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 127-151.
    • Handle: RePEc:cai:accafc:cca_163_0127
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    Citations

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    Cited by:

    1. Sun Ae Kim & Jong Dae Kim, 2022. "Voluntary Carbon Disclosure (VCD) Strategy under the Korean ETS: With the Interaction among Carbon Performance, Foreign Sales Ratio and Media Visibility," IJERPH, MDPI, vol. 19(18), pages 1-19, September.
    2. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
    3. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
    4. Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.

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