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L'audit environnemental, la gouvernance et la divulgation volontaire de l'information environnementale : Cas des entreprises françaises

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  • Marwa Moalla Jamoussi
  • Anis Jarboui

    (Technologie d´Information, Gouvernance et Entrepreneuriat « LARTIGE » - Université de Sfax)

Abstract

Cette étude examine l'effet de l'audit environnemental et de la gouvernance sur la divulgation volontaire de l'information environnementale, à travers un échantillon de 81 entreprises françaises composant l'indice SBF 120 couvrant la période de quatre années de 2012 à 2015. L'étendue de la divulgation est mesurée selon l'indice de Clarkson et al (2008) et complété par les indicateurs du GRI dans sa quatrième version (G4) et quelques critères inspirés par Hooks et Van staden (2011). En procédant à de multiples régressions linéaires, nous avons conclu qu'il existe une relation positive et statistiquement significative entre le niveau de divulgation volontaire de l'information environnementale et le comité d'audit environnemental, l'appartenance de l'auditeur environnemental à un BIG 4, le pourcentage d'administrateurs externes dans le conseil d'administration, la gestion de résultat et le secteur d'activité. Cependant, les résultats des régressions ne montrent aucune relation entre le niveau de divulgation volontaire de l'information environnementale et le comité RSE, la taille du conseil d'administration, le pourcentage des femmes dans le conseil d'administration, le cumul des fonctions du directeur général et du président du conseil, la taille de l'entreprise et l'endettement.

Suggested Citation

  • Marwa Moalla Jamoussi & Anis Jarboui, 2017. "L'audit environnemental, la gouvernance et la divulgation volontaire de l'information environnementale : Cas des entreprises françaises," Post-Print hal-01907555, HAL.
    • Handle: RePEc:hal:journl:hal-01907555
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907555
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    References listed on IDEAS

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