Connectivity between financial and extra-financial reporting: an exploration through “climate” accounting

Bastien David () and Sophie Giordano-Spring ()
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Bastien David: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, Labex Entreprendre - UM - Université de Montpellier
Sophie Giordano-Spring: Labex Entreprendre - UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, UM - Université de Montpellier

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Date: 2022-02-03
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Published in 1st annual Comptabilité Contrôle Audit – Accounting Auditing Control (CCA-AAC) conférence, HEC Lausanne and AFC, Feb 2022, Champéry, Switzerland

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