QUEL IMPACT DES MÉCANISMES DE GOUVERNANCE SUR LA DIVULGATION DES RISQUES LIÉS AU CHANGEMENT CLIMATIQUE ? LE CAS DES ENTREPRISES FRANÇAISES COTÉES

Amel Ben Rhouma (), Walid Ben Amar and Eustache Ebondo Wa Mandzila ()
Additional contact information
Amel Ben Rhouma: CEDAG - EA 1516 - Centre de droit des affaires et de gestion - UPD5 - Université Paris Descartes - Paris 5, UPD5 - Université Paris Descartes - Paris 5, USPC - Université Sorbonne Paris Cité
Walid Ben Amar: École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa]
Eustache Ebondo Wa Mandzila: Euromed Marseille - École de management - Association Euromed Management - Marseille

Post-Print from HAL

Abstract: Recently, publicly listed companies in France have been required to enhance their corporate governance and environmental reporting practices following the adoption of new regulations and best-practices guidelines. This paper examines the relationship between corporate governance mechanisms and the voluntary disclosure of climate change related risks to the Carbon Disclosure Project. Our results show that board independence and meeting frequency are positively related to the disclosure of climate risks and greenhouse gas emission levels. In contrast, leadership structure, gender diversity as well as the existence of an environmental committee as a board's standing committee does not explain the firm's decision to respond to the CDP annual survey. Among control variables, we find a positive relation between firm size and financial performance and the likelihood to provide disclosures about climate change related risks

Keywords: environmental risk; governance; environmental disclosure; Carbon disclosure project; gouvernance; divulgation environnementale; risque environnemental (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899578
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01899578/document (application/pdf)

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:hal:journl:hal-01899578

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().