IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_284_0021.html
   My bibliography  Save this article

Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat »

Author

Listed:
  • Bastien David
  • Sophie Giordano-Spring

Abstract

Based on climate reporting information, this study explores the notion of connectivity between financial and non-financial reporting. Using the EFRAG (2021) proposals, we offer a definition of connectivity and develop a communication score associated with it. An exploratory study of the practices of firms in the CAC 40 ESG and CAC 40 indexes is then conducted, based on the measured scores and associated texts. The results highlight a general weakness in connectivity and a strong dispersion of publication profiles, including within the ESG index. This heterogeneity in terms of key performance indicators (KPIs) raises questions about the operational difficulties of building CSR reporting standards for market players.

Suggested Citation

  • Bastien David & Sophie Giordano-Spring, 2022. "Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat »," ACCRA, Association francophone de comptabilité, vol. 28(4), pages 21-50.
    • Handle: RePEc:cai:accafc:cca_284_0021
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_284_0021
    Download Restriction: restricted
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2022-4-page-21.htm
    Download Restriction: restricted
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yulia Altukhova-Nys & Julie Chassagne & Phu Dao-Le Flécher, 2023. "Integration of sustainability issues into university training courses for accounting professionals in France [Intégration des enjeux de durabilité dans les cursus de formations universitaires des p," Post-Print hal-04301717, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_284_0021. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.