Corporate Governance and Greenhouse Gas Emissions Reporting

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

Florence Depoers ()
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Florence Depoers: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: The aim of this paper is to analyze the relations between corporate governance characteristics and the quality of greenhouse gas emissions (GGE) reporting for a sample of French listed 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 do not disclose better-quality information compared to others.

Keywords: publication; volontaire; gaz; à; effet; de; serre; déterminants; quotas; gouvernance (search for similar items in EconPapers)
Date: 2010
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2010

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01577662

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