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Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées

Author

Listed:
  • Amel Ben Rhouma

    (CEDAG - EA 1516 - Centre de droit des affaires et de gestion - UPD5 - Université Paris Descartes - Paris 5, UPD5 - Université Paris Descartes - Paris 5, USPC - Université Sorbonne Paris Cité)

  • Walid Ben Amar

    (École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa])

  • Eustache Ebondo Wa Mandzila

    (Euromed Marseille - École de management - Association Euromed Management - Marseille)

Abstract

Recently, publicly listed companies in France have been required to enhance their corporate governance and environmental reporting practices following the adoption of new regulations and best-practices guidelines. This paper examines the relationship between corporate governance mechanisms and the voluntary disclosure of climate change related risks to the Carbon Disclosure Project. Our results show that board independence and meeting frequency are positively related to the disclosure of climate risks and greenhouse gas emission levels. In contrast, leadership structure, gender diversity as well as the existence of an environmental committee as a board's standing committee does not explain the firm's decision to respond to the CDP annual survey. Among control variables, we find a positive relation between firm size and financial performance and the likelihood to provide disclosures about climate change related risks

Suggested Citation

  • Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.
    • Handle: RePEc:hal:journl:hal-01899578
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899578
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