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Exploratory study of climate change disclosure practices in a historical perspective: the case of Danone Group

Author

Listed:
  • Aurélie Viet Ha Tran Vu

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam])

  • Yulia Altukhova-Nys

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Phu Dao-Le Flécher

    (UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

This paper draws on a critical analysis of climate change disclosure standardization process from a historical perspective, followed by a longitudinal case study of Danone Group, a major player in the agri-food sector. The objective is to deepen understanding of how climate-related disclosure practices have evolved over time and to offer reflections on how a robust, high-quality climate-related financial disclosure framework might be developed to meet the expectations of both investors and broader stakeholders.

Suggested Citation

  • Aurélie Viet Ha Tran Vu & Yulia Altukhova-Nys & Phu Dao-Le Flécher, 2025. "Exploratory study of climate change disclosure practices in a historical perspective: the case of Danone Group," Post-Print hal-05517784, HAL.
    • Handle: RePEc:hal:journl:hal-05517784
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