The objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information,...

Since the 1970s, the subject of environmental accounting generates numerous debates within our scientific community. During the various stages structuring the notion of environmental accounting, the phase of formalization of this instrumentation began in the 1990s (Gray, 2002). In France, the...

The PhD thesis is a contribution to the definition of a new banking risk related to the economic impacts of climate change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its strategy and the composition of its business portfolio....

The economic transactions made in an causes interactions with the environment, in some cases occurring adverse environmental effects. Progressive degradation of the natural environment and increasing social concern before this event, converted protect the environment in one of the most important...

Climate change is a complex phenomenon, however, the accounting methodology used for climate change remains poorly understood. This paper proposes a broad concept of carbon accounting: carbon accounting is a system that uses accounting methods to record and analyse climate-change information as...

Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...

Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...