e-space
Manchester Metropolitan University's Research Repository

    CSR committees and the voluntary disclosures of climate change information in France

    Develay, Etienne ORCID logoORCID: https://orcid.org/0000-0003-4396-841X and James, Emmanuel (2024) CSR committees and the voluntary disclosures of climate change information in France. Finance Research Letters, 69 (Part B). 106241. ISSN 1544-6123

    [img]
    Preview
    Published Version
    Available under License Creative Commons Attribution.

    Download (360kB) | Preview

    Abstract

    This study examines the effect of CSR committees on voluntary climate change disclosures. Using a sample of SBF 120 listed companies from 2018 to 2022, we find that the presence of CSR committees increases the disclosure of opportunities and forward-looking information on climate change. Additionally, we find that these results are mostly driven by the size of CSR committees. Our results suggest that CSR committees encourage voluntary climate change disclosures due to the informational and economic gains of having an expert sub-board committee responsible for overseeing environmental matters.

    Impact and Reach

    Statistics

    Activity Overview
    6 month trend
    5Downloads
    6 month trend
    10Hits

    Additional statistics for this dataset are available via IRStats2.

    Altmetric

    Repository staff only

    Edit record Edit record