A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK”

Elena Barbu (), P. Dumontier, Liliana Feleagă and Niculae Feleagă
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Elena Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
P. Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Liliana Feleagă: A.S.E. - The Bucharest University of Economic Studies / Academia de Studii Economice din Bucureşti
Niculae Feleagă: A.S.E. - The Bucharest University of Economic Studies / Academia de Studii Economice din Bucureşti

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Abstract: This article offers the authors' insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article "Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany, and the UK" (Barbu et al., 2014). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research, and (4) for understanding the economic and financial consequences of IAS/IFRS-compliant environmental information.

Keywords: Harmonization; Convergence.; CSR; Environmental disclosures; Environmental accounting regulation; International Financial Reporting Standards (IFRS) (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

Published in International Journal of Accounting, 2014, 49 (2), pp.253-262. ⟨10.1016/j.intacc.2014.04.010⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01313905

DOI: 10.1016/j.intacc.2014.04.010

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