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Exploring the Faithful Representation of Voluntary and Mandatory Disclosures: France vs Canada

Author

Listed:
  • Anne-Marie Gosselin

    (UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Nadège Ribau-Peltre

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This study explores the accuracy of environmental disclosures by French and Canadian companies operating in sensitive sectors, considering their distinct legislative frameworks. In France, where extrafinancial regulations are strict, disclosures are generally more accurate than in Canada, where disclosure remains largely voluntary. However, voluntary disclosures in both countries show a notable lack of reliability. These results, based on an exploratory analysis, suggest that only binding regulations could improve the quality and transparency of environmental information disclosed to the public

Suggested Citation

  • Anne-Marie Gosselin & Nadège Ribau-Peltre, 2025. "Exploring the Faithful Representation of Voluntary and Mandatory Disclosures: France vs Canada," Post-Print hal-05586621, HAL.
    • Handle: RePEc:hal:journl:hal-05586621
    DOI: 10.3917/resg.168.0171
    Note: View the original document on HAL open archive server: https://hal.science/hal-05586621v1
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