La donnée extra-financière comme prérequis au développement d'une finance durable

Patrick de Cambourg and Charlotte Gardes

Revue d'économie financière, 2020, vol. N° 138, issue 2, 193-208

Abstract: Through an analysis of the link between corporate transparency and the implementation of the transition through the prism of information as an element of accountability, the objective of this article is to demonstrate the extent to which the currently diffuse and fragmented nature of corporate extra-financial information requires standardization associated with a revision of the law in force. Extra-financial information is indeed a fundamental prerequisite for the development of sustainable finance, alongside a common language of transition and sustainability. Classification JEL : Q54, Q56, Q58.

JEL-codes: Q54 Q56 Q58 (search for similar items in EconPapers)
Date: 2020
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