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Publication - Professor Giovanna Michelon

    Questions environnementales et sociales dans l’information obligatoire communiquée par l’entreprise

    Un bref essai

    Citation

    Schneider, T, Michelon, G & Paananen, M, 2018, ‘Questions environnementales et sociales dans l’information obligatoire communiquée par l’entreprise: Un bref essai’. Accounting Perspectives, vol 17., pp. 275-305

    Abstract

    This note provides an overview of mandatory corporate reporting for environmental and social matters in Canada, the United States and the EU. When researchers and educators consider reporting on these matters, they often look to voluntary corporate reporting. However, we argue that a lot of related information exists in companies’ mandatory reports, either in the disclosures dictated by securities regulators, or via other required channels. Our objective is threefold. First, to describe what currently exists regarding mandatory reporting on environmental and social matters (to inform). Second, to discuss several of the current ongoing debates regarding such reporting (to encourage discourse). Third, to encourage research into the mandatory reporting of environmental and social matters.

    Full details in the University publications repository