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Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note

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  • Thomas Schneider
  • Giovanna Michelon
  • Mari Paananen

Abstract

This note provides an overview of mandatory corporate reporting for environmental and social matters in Canada, the United States and the EU. When researchers and educators consider reporting on these matters, they often look to voluntary corporate reporting. However, we argue that a lot of related information exists in companies’ mandatory reports, either in the disclosures dictated by securities regulators, or via other required channels. Our objective is threefold. First, to describe what currently exists regarding mandatory reporting on environmental and social matters (to inform). Second, to discuss several of the current ongoing debates regarding such reporting (to encourage discourse). Third, to encourage research into the mandatory reporting of environmental and social matters. Questions environnementales et sociales dans l'information obligatoire communiquée par l'entreprise : un bref essai Résumé Les auteurs proposent un survol de la communication par les entreprises d'information obligatoire relative aux questions environnementales et sociales au Canada, aux États‐Unis et dans les pays de l'UE. Les chercheurs et les formateurs qui s'intéressent à la communication d'information sur ces sujets se concentrent souvent sur l'information facultative communiquée par les entreprises. Or, de l'avis des auteurs, les déclarations obligatoires des sociétés contiennent bon nombre de renseignements apparentés, soit dans les informations qu'exigent les autorités de réglementation des valeurs mobilières soit dans d'autres informations dont la communication leur est imposée. Les auteurs poursuivent un triple objectif : premièrement, décrire en quoi consiste actuellement l'information obligatoire relative aux questions environnementales et sociales (dans le but d'informer) ; deuxièmement, analyser plusieurs des débats dont fait actuellement l'objet la communication de cette information (afin de favoriser les échanges de vues) ; troisièmement, stimuler la recherche dans le domaine de l'information obligatoire relative aux questions environnementales et sociales.

Suggested Citation

  • Thomas Schneider & Giovanna Michelon & Mari Paananen, 2018. "Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 275-305, June.
    • Handle: RePEc:wly:accper:v:17:y:2018:i:2:p:275-305
    DOI: 10.1111/1911-3838.12173
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