Shaping climate change disclosures through time: insights from 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 study provides systematic analysis of climate disclosure in the annual reports of Danone Group in a longitudinal perspective of ten years (2015-2024). Based on an analytical framework of climate disclosure quality, the results highlight Danone's proactive approach, embedding environmental considerations across organizational functions and framing climate action as a strategic lever rather than merely a compliance obligation. Over time, disclosures increased in volume and visibility, reflecting regulatory pressures, stakeholder expectations, and alignment with international reporting frameworks. While progress is evident, climate disclosure remains largely narrative, inconsistently linked to financial performance, and occasionally boilerplate. Persistent challenges include the lack of quantified and verifiable metrics, weak connectivity between climate risks and financial statements, and inconsistency between single and double materiality. The study contributes to understanding the dynamics of corporate climate reporting, the interplay between regulation and voluntary initiatives, and the limits of climate disclosure for decision-making.

Keywords: Climate disclosure; Climate reporting quality; Longitudinal study; Agri-food; Danone (search for similar items in EconPapers)
Date: 2025-10-31
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Published in 1ère édition de la Conférence Internationale de la Gouvernance et de la Durabilité (CIGD). "Gouvernance et Durabilité à la croisée du contrôle et des dynamiques corporatives", Conférence Internationale de la Gouvernance et de la Durabilité (CIGD), Oct 2025, Hammamet, Tunisia

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05517795

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