IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03082800.html
   My bibliography  Save this paper

The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies

Author

Listed:
  • Ismail N.B.

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

  • Sébastien Alcouffe
  • Galy N
  • Ceulemans K

Abstract

No abstract is available for this item.

Suggested Citation

  • Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    • Handle: RePEc:hal:journl:hal-03082800
    Note: View the original document on HAL open archive server: https://hal.science/hal-03082800
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03082800/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    2. Stefan Schaltegger & Roger Burritt & Tereza Bicalho & Jacques Richard & Cécile Bessou, 2012. "Limitations of LCA in environmental accounting for biofuels under RED," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 3(2), pages 218-234, November.
    3. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3‐4), pages 327-356, April.
    4. Tiago Melo & Alvaro Garrido‐Morgado, 2012. "Corporate Reputation: A Combination of Social Responsibility and Industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 11-31, January.
    5. Kathy Gibson & Gary O'Donovan, 2007. "Corporate Governance and Environmental Reporting: an Australian study," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 944-956, September.
    6. repec:eme:aaaj00:aaaj-07-2013-1415 is not listed on IDEAS
    7. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles H. Cho & Dennis M. Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Post-Print hal-02009500, HAL.
    8. repec:eme:maj000:02686901311284531 is not listed on IDEAS
    9. Giovanna Michelon & Silvia Pilonato & Federica Ricceri & Robin W Roberts, 2016. "Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(1), pages 2-25, March.
    10. Abdullah S. Karaman & Merve Kilic & Ali Uyar, 2018. "Sustainability reporting in the aviation industry: worldwide evidence," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 9(4), pages 362-391, September.
    11. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    12. Pamela Kent & Tamara Zunker, 2013. "Attaining legitimacy by employee information in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1072-1106, September.
    13. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    14. Lyton Chithambo & Venancio Tauringana, 2014. "Company specific determinants of greenhouse gases disclosures," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 15(3), pages 323-338.
    15. Anna Zinenko & Maria Rosa Rovira & Ivan Montiel, 2015. "The fit of the social responsibility standard ISO 26000 within other CSR instruments," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(4), pages 498-526, November.
    16. Dr Andrea B Coulson ,Professor Carol Adams ,Mr Michael N. Nugent ,Prof. Kathryn Hayes & Delphine Gibassier & Stefan Schaltegger, 2015. "Carbon management accounting and reporting in practice," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(3), pages 340-365, September.
    17. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    18. repec:eme:aaaj00:09513570810907410 is not listed on IDEAS
    19. Collier, Paul & Gregory, Alan, 1999. "Audit committee activity and agency costs," Journal of Accounting and Public Policy, Elsevier, vol. 18(4-5), pages 311-332.
    20. Giacomo Boesso & Kamalesh Kumar & Giovanna Michelon, 2013. "Descriptive, instrumental and strategic approaches to corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 399-422, March.
    21. Corina Joseph & Ross Taplin, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting Forum, Taylor & Francis Journals, vol. 35(1), pages 19-31, March.
    22. Michael John Jones, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting Forum, Taylor & Francis Journals, vol. 34(2), pages 123-138, June.
    23. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    24. Dominik Dienes & Remmer Sassen & Jasmin Fischer, 2016. "What are the drivers of sustainability reporting? A systematic review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 154-189, May.
    25. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
    26. Tereza Assis Bicalho Bicalho & Ildo Sauer & Alexandre Rambaud & Yulia Altukhova-Nys, 2017. "LCA data quality: A management science perspective," Post-Print hal-02958533, HAL.
    27. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1168-1188.
    28. Haque, Faizul, 2017. "The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms," The British Accounting Review, Elsevier, vol. 49(3), pages 347-364.
    29. Gunnar Rimmel & Kristina Jonäll, 2013. "Biodiversity reporting in Sweden: corporate disclosure and preparers' views," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 746-778, June.
    30. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    31. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    32. Petros Vourvachis & Thérèse Woodward & David G. Woodward & Dennis M Patten, 2016. "CSR disclosure in response to major airline accidents: a legitimacy-based exploration," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(1), pages 26-43, March.
    33. C. Trumpp & J. Endrikat & C. Zopf & E. Guenther, 2015. "Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct," Journal of Business Ethics, Springer, vol. 126(2), pages 185-204, January.
    34. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
    35. Hens Runhaar & Helene Lafferty, 2009. "Governing Corporate Social Responsibility: An Assessment of the Contribution of the UN Global Compact to CSR Strategies in the Telecommunications Industry," Journal of Business Ethics, Springer, vol. 84(4), pages 479-495, February.
    36. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    37. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    38. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
    39. Malcolm McIntosh & Vesselin Popovski & Masaru Yarime & Julie Cotter & Muftah Najah & Shihui Sophie Wang, 2011. "Standardized reporting of climate change information in Australia," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 2(2), pages 294-321, November.
    40. repec:eme:aaaj00:aaaj-12-2013-1547 is not listed on IDEAS
    41. Craig Deegan & Marita Shelly, 2014. "Corporate Social Responsibilities: Alternative Perspectives About the Need to Legislate," Journal of Business Ethics, Springer, vol. 121(4), pages 499-526, June.
    42. repec:eme:aaaj00:aaaj-03-2013-1261 is not listed on IDEAS
    43. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
    44. Jill A. Brown & Cynthia Clark & Anthony F. Buono, 2018. "The United Nations Global Compact: Engaging Implicit and Explicit CSR for Global Governance," Journal of Business Ethics, Springer, vol. 147(4), pages 721-734, February.
    45. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    46. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    47. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    48. repec:dau:papers:123456789/10739 is not listed on IDEAS
    49. Aditi Gupta & David Otley & Steven Young, 2008. "Does superior firm performance lead to higher quality outside directorships?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 907-932, September.
    50. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
    51. Joseph, Corina & Taplin, Ross, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting forum, Elsevier, vol. 35(1), pages 19-31.
    52. Nicolas Antheaume, 2018. "A history of SEA in France: government, engineers and mathematics," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 9(3), pages 207-228, May.
    53. repec:eme:aaaj00:aaaj-02-2013-1228 is not listed on IDEAS
    54. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
    55. Ans Kolk, 2003. "Trends in sustainability reporting by the Fortune Global 250," Business Strategy and the Environment, Wiley Blackwell, vol. 12(5), pages 279-291, September.
    56. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    57. Tereza Bicalho & Jacques Richard & Cécile Bessou, 2012. "Limitations of LCA in environmental accounting for biofuels under RED," Post-Print halshs-00758346, HAL.
    58. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    59. Lyton Chithambo & Venancio Tauringana, 2014. "Company specific determinants of greenhouse gases disclosures," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 15(3), pages 323-338, November.
    60. Charles H. Cho & Martin Freedman & Dennis M. Patten, 2012. "Corporate disclosure of environmental capital expenditures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(3), pages 486-507, March.
    61. Jane Andrew & Corinne Cortese, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 130-138, September.
    62. Charles Cho, 2009. "Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 33-62.
    63. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    64. repec:eme:aaaj00:09513571111184751 is not listed on IDEAS
    65. Guidry, Ronald P. & Patten, Dennis M., 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting forum, Elsevier, vol. 36(2), pages 81-90.
    66. Andrea Liesen & Andreas G. Hoepner & Dennis M. Patten & Frank Figge, 2015. "Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1047-1074, September.
    67. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    68. Oliver Williams, 2014. "The United Nations Global Compact: What Did It Promise?," Journal of Business Ethics, Springer, vol. 122(2), pages 241-251, June.
    69. Mohamed Chelli & Sylvain Durocher & Jacques Richard, 2014. "France's new economic regulations: insights from institutional legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(2), pages 283-316, February.
    70. Ronald P. Guidry & Dennis M. Patten, 2012. "Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research," Accounting Forum, Taylor & Francis Journals, vol. 36(2), pages 81-90, June.
    71. Erin M. Reid & Michael W. Toffel, 2009. "Responding to public and private politics: corporate disclosure of climate change strategies," Strategic Management Journal, Wiley Blackwell, vol. 30(11), pages 1157-1178, November.
    72. repec:eme:jaar00:jaar-11-2013-0087 is not listed on IDEAS
    73. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    74. S. Sethi & Donald Schepers, 2014. "United Nations Global Compact: The Promise–Performance Gap," Journal of Business Ethics, Springer, vol. 122(2), pages 193-208, June.
    75. repec:eme:aaaj00:aaaj-04-2012-00998 is not listed on IDEAS
    76. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
    77. Mark Anthony Camilleri, 2015. "Environmental, social and governance disclosures in Europe," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(2), pages 224-242, May.
    78. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.
    79. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
    80. repec:dau:papers:123456789/13026 is not listed on IDEAS
    81. Erin Marie Reid & Michael W. Toffel, 2008. "Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies," Harvard Business School Working Papers 09-019, Harvard Business School, revised Jun 2009.
    82. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
    83. Mohamed Chelli & Sylvain Durocher & Jacques Richard, 2014. "France's new economic regulations: insights from institutional legitimacy theory," Post-Print hal-01651207, HAL.
    84. José M. Moneva & Pablo Archel & Carmen Correa, 2006. "GRI and the camouflaging of corporate unsustainability," Accounting Forum, Taylor & Francis Journals, vol. 30(2), pages 121-137, June.
    85. Frédérique Déjean & Isabelle Martinez, 2009. "Communication environnementale des entreprises du SBF120 : déterminants et conséquences sur le coût du capital actions," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 55-77.
    86. Claudia Arena & Ronald Liong & Petros Vourvachis, 2018. "Carrot or stick: CSR disclosures by Southeast Asian companies," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 9(4), pages 422-454, July.
    87. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    88. repec:eme:aaaj00:09513570010353756 is not listed on IDEAS
    89. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
    90. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    2. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    3. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    4. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    5. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
    6. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
    7. Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
    8. Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.
    9. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
    10. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    11. Faisal Faisal & Erika Dwi Andiningtyas & Tarmizi Achmad & Haryanto Haryanto & Wahyu Meiranto, 2018. "The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1397-1406, November.
    12. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    13. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    14. Balluchi, Federica & Furlotti, Katia & Torelli, Riccardo, 2020. "Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitative Analysis of the L," OSF Preprints 9agvf, Center for Open Science.
    15. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
    16. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    17. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    18. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    19. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    20. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.

    More about this item

    Statistics

    Access and download statistics

    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:hal:journl:hal-03082800. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.