Exploring the Faithful Representation of Voluntary and Mandatory Disclosures: France vs Canada

Anne-Marie Gosselin () and Nadège Ribau-Peltre ()
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Anne-Marie Gosselin: UQAM - Université du Québec à Montréal = University of Québec in Montréal
Nadège Ribau-Peltre: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This study explores the accuracy of environmental disclosures by French and Canadian companies operating in sensitive sectors, considering their distinct legislative frameworks. In France, where extrafinancial regulations are strict, disclosures are generally more accurate than in Canada, where disclosure remains largely voluntary. However, voluntary disclosures in both countries show a notable lack of reliability. These results, based on an exploratory analysis, suggest that only binding regulations could improve the quality and transparency of environmental information disclosed to the public

Keywords: Environmental disclosure; Faithfulness; Voluntary; Mandatory; Comparison (search for similar items in EconPapers)
Date: 2025
Note: View the original document on HAL open archive server: https://hal.science/hal-05586621v1
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Published in Recherches en sciences de gestion, 2025, 3 (168), pp.171-202. ⟨10.3917/resg.168.0171⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05586621

DOI: 10.3917/resg.168.0171

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