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La Consolidation Des Donnees Environnementales : Enjeux Et Pratiques

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  • Florence Depoers

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Les indicateurs environnementaux publiés par les sociétés cotées n'ont d'intérêt que s'ils représentent la performance environnementale du groupe, c'est-à-dire s'ils sont consolidés. Pourtant la consolidation de ce type de données quantitatives et non financières n'est pas obligatoire. Cet article analyse les pratiques de consolidation d'une information type (le volume des émissions de gaz à effet de serre – GES-) d'un échantillon de sociétés cotées françaises. Les résultats montrent que la consolidation des données environnementales s'impose comme une évidence pour les groupes qui publient leurs émissions de GES. Mais seule une vision responsable de la consolidation alliée à une grande transparence méthodologique peuvent réellement améliorer le reporting des entreprises et contribuer à l'amélioration de leurs pratiques environnementales.

Suggested Citation

  • Florence Depoers, 2010. "La Consolidation Des Donnees Environnementales : Enjeux Et Pratiques," Post-Print hal-00481078, HAL.
    • Handle: RePEc:hal:journl:hal-00481078
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481078
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    References listed on IDEAS

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    Keywords

    consolidation; gaz à effet de serre;

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