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Climate issues and corporate governance
[Enjeux climatiques et gouvernance d’entreprise]

Author

Listed:
  • Cécile Cézanne

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

  • Yves Kassi

    (Université Sorbonne Paris Nord 581146 - 99, avenue Jean-Baptiste Clément, 93430 Villetaneuse - France)

  • Sandra Rigot

    (Université Sorbonne Paris Nord 581146 - 99, avenue Jean-Baptiste Clément, 93430 Villetaneuse - France)

Abstract

This article analyses the integration of climate issues into corporate governance. Based on data from the 2019 CDP survey, it shows that FTSE100, HDAX, and SBF120 companies use similar control and incentive mechanisms to ensure the transparency of climate information, despite some specificities related to their legal and institutional environments. The paper identifies some shortcomings and makes recommendations to overcome them.

Suggested Citation

  • Cécile Cézanne & Yves Kassi & Sandra Rigot, 2023. "Climate issues and corporate governance [Enjeux climatiques et gouvernance d’entreprise]," Post-Print hal-04136529, HAL.
  • Handle: RePEc:hal:journl:hal-04136529
    DOI: 10.48611/isbn.978-2-406-15048-0.p.0157
    as

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