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

被引：0

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

共 50 条

[1] Narrative Reporting - Non-Financial Reporting
Rybicka, Karolina
[J]. EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT THROUGH VISION 2020, 2019, : 5835 - 5844
[2] The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)
Breijer, Ries
Orij, Rene P.
[J]. ACCOUNTING IN EUROPE, 2022, 19 (02) : 332 - 361
[3] The Value Relevance of Financial and Non-Financial Environmental Reporting
Moneva, Jose M.
Cuellar, Beatriz
[J]. ENVIRONMENTAL & RESOURCE ECONOMICS, 2009, 44 (03): : 441 - 456
[4] The Value Relevance of Financial and Non-Financial Environmental Reporting
José M. Moneva
Beatriz Cuellar
[J]. Environmental and Resource Economics, 2009, 44 : 441 - 456
[5] The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
Barna, Laura-Eugenia-Lavinia
Ionescu, Bogdan-stefan
Ionescu-Feleaga, Liliana
[J]. SUSTAINABILITY, 2021, 13 (21)
[6] Financial and Non-Financial Reporting - an Attempt to Correlation Between Selected Chosen Variables
Podobinska-Staniec, Marta
Ranosz, Robert
[J]. INZYNIERIA MINERALNA-JOURNAL OF THE POLISH MINERAL ENGINEERING SOCIETY, 2019, (01): : 283 - 288
[7] SDGs and airport sustainable performance: Evidence from Italy on organisational, accounting and reporting practices through financial and non-financial disclosure
Di Vaio, Assunta
Varriale, Luisa
[J]. JOURNAL OF CLEANER PRODUCTION, 2020, 249
[8] The Challenges of Assurance on Non-financial Reporting
Sonnerfeldt, Amanda Ling Li
Pontoppidan, Caroline Aggestam
[J]. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM, 2020, 10 (02) : 731 - 757
[9] Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers
Monteiro, Albertina Paula
Vale, Joana
Leite, Eduardo
Lis, Marcin
[J]. INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2024, 54
[10] The multiverse of non-financial reporting regulation
Baboukardos, Diogenis
Gaia, Silvia
Lassou, Philippe
Soobaroyen, Teerooven
[J]. ACCOUNTING FORUM, 2023, 47 (02) : 147 - 165

← 1 2 3 4 5 →