Corporate Governance and Greenhouse Gas Emissions Reporting

Par :

Depoers, Florence [author]

Type de matériel : Texte

TexteLangue : français Détails de publication : 2010. Sujet(s) :

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Abrégé : 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.

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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.