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Communication Dans Un Congrès Année : 2023

The faithful representation of Voluntary and Mandatory Environmental Disclosures

Résumé

The purpose of this study is to examine the faithful representation of French and Canadian environmental disclosures as the legislative context differs between these two countries. While France strongly regulates the disclosure of extra-financial information, this is not the case in Canada. Using a sample of corporations in environmentally sensitive industries listed on French and Canadian stock exchanges, we assess whether the faithful representation of environmental disclosures differs. The results indicate that, while French mandatory environmental disclosures provide more faithful information than Canadian voluntary disclosures, no significant difference is observed between France and Canada when it comes to voluntary disclosures.
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Dates et versions

hal-04451655 , version 1 (11-02-2024)

Identifiants

  • HAL Id : hal-04451655 , version 1

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Nadège Ribau-Peltre, Anne-Marie Gosselin. The faithful representation of Voluntary and Mandatory Environmental Disclosures: An exploration of French and Canadian Corporations. 22e Conférence Internationale de Gouvernance, IAE de Nancy, Jun 2023, Nancy, France. ⟨hal-04451655⟩
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