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A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK”

Author

Listed:
  • Elena Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • P. Dumontier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Liliana Feleagă

    (A.S.E. - The Bucharest Academy of Economic Studies / Academia de Studii Economice din Bucureşti)

  • Niculae Feleagă

    (A.S.E. - The Bucharest Academy of Economic Studies / Academia de Studii Economice din Bucureşti)

Abstract

This article offers the authors' insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article "Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany, and the UK" (Barbu et al., 2014). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research, and (4) for understanding the economic and financial consequences of IAS/IFRS-compliant environmental information.

Suggested Citation

  • Elena Barbu & P. Dumontier & Liliana Feleagă & Niculae Feleagă, 2014. "A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures ," Post-Print halshs-01313905, HAL.
    • Handle: RePEc:hal:journl:halshs-01313905
    DOI: 10.1016/j.intacc.2014.04.010
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    Citations

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    Cited by:

    1. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
    2. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    3. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.

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