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CSR committees and the voluntary disclosures of climate change information in France

Author

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  • Develay, Etienne
  • James, Emmanuel

Abstract

This study examines the effect of CSR committees on voluntary climate change disclosures. Using a sample of SBF 120 listed companies from 2018 to 2022, we find that the presence of CSR committees increases the disclosure of opportunities and forward-looking information on climate change. Additionally, we find that these results are mostly driven by the size of CSR committees. Our results suggest that CSR committees encourage voluntary climate change disclosures due to the informational and economic gains of having an expert sub-board committee responsible for overseeing environmental matters.

Suggested Citation

  • Develay, Etienne & James, Emmanuel, 2024. "CSR committees and the voluntary disclosures of climate change information in France," Finance Research Letters, Elsevier, vol. 69(PB).
    • Handle: RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012704
    DOI: 10.1016/j.frl.2024.106241
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