Connectivity between financial and non-financial reporting: an exploration through "climate" accounting

被引：1

作者：

David, Bastien ^{[1
]}

Giordano-Spring, Sophie ^{[1
]}

机构：

[1] Univ Montpellier, MRM, Montpellier, France

来源：

COMPTABILITE CONTROLE AUDIT | 2022年 / 28卷 / 04期

关键词：

climate reporting; climate change; European green taxonomy; connectivity; integrated reporting; VOLUNTARY DISCLOSURE; CARBON DISCLOSURE; DETERMINANTS; NARRATIVES; FRAMEWORK; COMPANIES; ISSUES;

D O I：

10.3917/cca.284.0021

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Based on climate reporting information, this study explores the notion of connectivity between financial and non-financial reporting. Using the EFRAG (2021) proposals, we offer a definition of connectivity and develop a communication score associated with it. An exploratory study of the practices of firms in the CAC 40 ESG and CAC 40 indexes is then conducted, based on the measured scores and associated texts. The results highlight a general weakness in connectivity and a strong dispersion of publication profiles, including within the ESG index. This heterogeneity in terms of key performance indicators (KPIs) raises questions about the operational difficulties of building CSR reporting standards for market players.

引用

页码：21 / 50

页数：30

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