Corporate Governance and Greenhouse Gas Emissions Reporting (notice n° 410505)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01268cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102659.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Depoers, Florence |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Corporate Governance and Greenhouse Gas Emissions Reporting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 53 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this paper is to analyze the relations between corporate governance characteristics and the quality of greenhouse gas emissions (GGE) reporting for a sample of French listed firms. An innovative disclosure index based on the Global Reporting Initiative guidelines is used to measure the quality of GGE data. Findings show that board independence, the existence of a firm’s foundation, size, and industry, are significantly associated with quality disclosure. Firms subject to quotas under the Kyoto Protocol do not disclose better-quality information compared to others. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | carbon dioxide emissions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quotas |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | déterminants |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 127-151 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-127?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-127?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux