Exploratory study of climate change disclosure practices in a historical perspective: the case of Danone Group

Aurélie Viet Ha Tran Vu (), Yulia Altukhova-Nys () and Phu Dao-Le Flécher ()
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Aurélie Viet Ha Tran Vu: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam]
Yulia Altukhova-Nys: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Phu Dao-Le Flécher: UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: This paper draws on a critical analysis of climate change disclosure standardization process from a historical perspective, followed by a longitudinal case study of Danone Group, a major player in the agri-food sector. The objective is to deepen understanding of how climate-related disclosure practices have evolved over time and to offer reflections on how a robust, high-quality climate-related financial disclosure framework might be developed to meet the expectations of both investors and broader stakeholders.

Date: 2025-09-25
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Published in Accounting History Review Workshop (AHRWS 2025), Accounting History Review, Sep 2025, Lipari, Sicily, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05517784

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