CSR committees and the voluntary disclosures of climate change information in France

Etienne Develay and Emmanuel James

Finance Research Letters, 2024, vol. 69, issue PB

Abstract: This study examines the effect of CSR committees on voluntary climate change disclosures. Using a sample of SBF 120 listed companies from 2018 to 2022, we find that the presence of CSR committees increases the disclosure of opportunities and forward-looking information on climate change. Additionally, we find that these results are mostly driven by the size of CSR committees. Our results suggest that CSR committees encourage voluntary climate change disclosures due to the informational and economic gains of having an expert sub-board committee responsible for overseeing environmental matters.

Keywords: CSR committee; Climate change; Environmental disclosures; Voluntary disclosures; Corporate governance (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612324012704
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012704

DOI: 10.1016/j.frl.2024.106241

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().