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La donnée extra-financière comme prérequis au développement d'une finance durable

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  • Patrick de Cambourg
  • Charlotte Gardes

Abstract

Through an analysis of the link between corporate transparency and the implementation of the transition through the prism of information as an element of accountability, the objective of this article is to demonstrate the extent to which the currently diffuse and fragmented nature of corporate extra-financial information requires standardization associated with a revision of the law in force. Extra-financial information is indeed a fundamental prerequisite for the development of sustainable finance, alongside a common language of transition and sustainability. Classification JEL : Q54, Q56, Q58.

Suggested Citation

  • Patrick de Cambourg & Charlotte Gardes, 2020. "La donnée extra-financière comme prérequis au développement d'une finance durable," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 193-208.
    • Handle: RePEc:cai:refaef:ecofi_138_0193
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    More about this item

    JEL classification:

    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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