Stratégie(s) de diffusion volontaire d’informations sur les gaz à effet de serre : Le cas du Carbon Disclosure Project

Abstract : Global warming is nowadays a significant issue. Firms respond to this challenge by, among others, voluntarily disclosing information about their greenhouse gas (GHG) emissions. Three empirical studies, each dealing with one dimension of the disclosure strategy, are conducted. They are all based on the Carbon Disclosure Project program. The first study identifies two sequential steps leading to information disclosure: information production and selective disclosure. A costs-benefits analysis is performed on a global sample in order to identify the different determinants of the two decisions and calls for a finer consideration of the disclosure process. The second study examines the influence of internal corporate governance on the quality of carbon information disclosed. Environmental-specific governance is distinguished from general governance. In the American context, analyses show that the role of the environmental-specific governance is contingent: its positive influence is moderated by the general governance context. The third study focuses on the concurrent use of two disclosure channels. It appears that French firms adapt the content of their GHG emissions indicator to the channel and the target audience. To ensure data credibility, information traceability is sustained in this case.Overall, this dissertation contributes to our understanding of the way stakeholders’ needs are managed by companies. Our knowledge of the informational environment created by firms about global warming is thus improved.
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Tiphaine Jerome. Stratégie(s) de diffusion volontaire d’informations sur les gaz à effet de serre : Le cas du Carbon Disclosure Project. Gestion et management. HEC, 2013. Français. ⟨NNT : 2013EHEC0010⟩. ⟨tel-00963932v3⟩

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