Gouvernance et qualité de l'information sur les gaz à effet de serre publiée par les sociétés cotées

Florence Depoers

ACCRA, 2010, vol. 16, issue 3, 127-151

Abstract: The aim of this paper is to analyse the association between corporate governance characteristics and the quality of greenhouse gas emissions (GGE) reporting of a sample of French quoted firms. An innovative disclosure index based on the Global Reporting Initiative guidelines. is used to measure the quality of GGE data. Findings show that board independence, the existence of a firm?s foundation, size and industry are significantly associated with quality disclosure. Firms subject to quotas under the Kyoto Protocol don?t disclose a better quality information as compared to the others.

Keywords: voluntary disclosure; carbon dioxide emissions; déterminants; quotas; governance (search for similar items in EconPapers)
Date: 2010
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