Rivière-Giordano, Géraldine; Giordano-Spring, Sophie; … - In: Sustainability Accounting, Management and Policy Journal 9 (2018) 3, pp. 336-360
Purpose: The purpose of this study is to examine whether different levels of assurance statements of environmental disclosures affect investment choices in the French context where environmental assurance was voluntary until 2012 and became regulated and mandatory since then....
