A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK” - HAL Accéder directement au contenu
Article dans une revue International Journal of Accounting Année : 2014

A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK”

Résumé

This article offers the authors' insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article “Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany, and the UK” (Barbu et al., 2014). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research, and (4) for understanding the economic and financial consequences of IAS/IFRS-compliant environmental information.
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halshs-01313905, version 1 (10-05-2016)

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Elena Barbu, P. Dumontier, Liliana Feleagă, Niculae Feleagă. A Proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies and researchers ? Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of France, Germany and the UK”. International Journal of Accounting, 2014, 49 (2), pp.253-262. ⟨10.1016/j.intacc.2014.04.010⟩. ⟨halshs-01313905⟩
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