Extending Cormier and Magnan's (2003) study of French environmental reporting, this study investigates the interconnectivity of their dependent variable index of natural environmental disclosures of French CAC-40 companies for the year-ending 2005, through a theory of environmental...

Purpose – The early literature on specific networks of non‐executive directors has shown that directors are both information sources and have specific competences. The focus of this paper is to study the specialization of directors with multiple mandates. Is the information held by directors...

Purpose – This paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité, Contrôle, Audit , for the period 2000‐2005. Design/methodology/approach – The climate change...