Is achieving carbon neutrality by 2050 a challenge for French companies?[Atteindre l’objectif de neutralité carbone en 2050, une gageure pour les entreprises françaises ?]

The objective of carbon neutrality has become unavoidable for governments and organizations alike, and it also concerns individuals. In this paper, we focus on the case of French industrial companies of the CAC 40. First, we show that, overall, French managers are quite skeptical about the ability of companies to reach the set targets. We then compare (for CAC 40 industrial companies) the reality of carbon intensities with commitments on the subject of GHG emissions as expressed in the extra-financial performance declarations (henceforth EPR). Our results show that "good performers" and "bad performers" (in terms of carbon intensity) do not communicate in the same way, and that generally speaking, "bad performers" have a more detailed and slightly longer disclosure based on rhetorical presentations, whereas "good performers" communicate better, i.e., they provide a more complete disclosure of the elements contained in the chosen benchmark.