L'adoption anticipée de la double matérialité et la performance ESG des grandes entreprises européennes

Sabrina Alioui () and Marcela Montoya-Supiot ()
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Sabrina Alioui: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne
Marcela Montoya-Supiot: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne

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Date: 2026-05-19
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Published in Congrès de l'Association Francophone de Comptabilité 2026, May 2026, Nancy, France

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