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....

Purpose: The objective of this study is to provide insights into insiders' perspectives on environmental accounting disclosures, which is relatively under-investigated. Based on insights from key managers, we provide information on company decisions and practices related to the data disclosed...

Malgré la quantité désormais importante des informations sociétales diffusées, la plupart des rapports développement durable sont peu crédibles, conduisant à un questionnement sur leur qualité. Des recherches antérieures ont exploré certains déterminants des pratiques de divulgation...

Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial andsocial consequences of corporate...