000			01268cam a2200217 4500500
005			20250119102659.0
041			_afre
042			_adc
100	1	0	_aDepoers, Florence _eauthor
245	0	0	_aCorporate Governance and Greenhouse Gas Emissions Reporting
260			_c2010.
500			_a53
520			_aThe 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			_agovernance
690			_acarbon dioxide emissions
690			_aquotas
690			_avoluntary disclosure
690			_adéterminants
786	0		_nAccounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 127-151 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-127?lang=en&redirect-ssocas=7080
999			_c410505 _d410505