Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices

Elena M. Barbu, Liliana Ionescu-Feleagă and Yann Ferrat
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Elena M. Barbu: CERAG-IAE, University of Grenoble Alps - Grenoble INP, 150, rue de la Chimie, 38040 Grenoble Cedex 9, France
Liliana Ionescu-Feleagă: Department of Accounting and Audit, Bucharest University of Economic Studies, 2-10 Caderea Bastiliei Street, 1st District, Bucharest 010374, Romania
Yann Ferrat: CERAG-IAE, University of Grenoble Alps - Grenoble INP, 150, rue de la Chimie, 38040 Grenoble Cedex 9, France3OFI Asset Management, 22, rue Vernier, 75017 Paris, France

The International Journal of Accounting (TIJA), 2022, vol. 57, issue 02, 1-12

Abstract: This paper offers our insights concerning the issues raised by Prof. Charitou (2022) [Discussion of “The evolution of environmental reporting in Europe: The role of financial and non-financial regulation†. The International Journal of Accounting, 57, a–b] in commentaries on the article “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation†[Barbu, E. M., Feleaga, L., & Ferrat, Y. (2022). The International Journal of Accounting, 57, c–d]. As suggested by Charitou (2022), we explain the pertinence of our financial environmental grid of 12 items based on IAS/IFRS, and we propose a complementary non-financial environmental grid of almost 100 elements useful to ensure an exhaustive analysis of corporate environmental disclosure and environmental governance. Furthermore, we analyzed the results through the influence of national regulation on environmental disclosure and practices, and we explain why it is important to work on the synergy among environmental, social, and economic pillars and with the Sustainable Development Goals (SDGs) to improve corporate social and environmental responsibility.

Date: 2022
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DOI: 10.1142/S1094406022500093

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