Observatoire des droits humains (anglais seulement)

Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals

(Version anglaise seulement)

par Diogenis Baboukardos, Associate professor in accounting, management control and economics, Audencia
Evangelos Seretis, Lecturer in accounting, University of Glasgow
Fanis Tsoligkas, Associate professor in management, accounting, finance & law, University of Bath
Ioannis Tsalavoutas, Professor in accounting and finance, University of Glasgow
Richard Slack, Professor of accounting, Durham University

By and large, corporations who prepared themselves for new sustainability standards were more eloquent on their green plans than achievements.

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