Monthly Archives: novembre 2020

Enhancing financial transparency to mitigate climate change: Towards a Climate Risks and Opportunities Reporting Index

On the basis of the TCFD recommendations, this article develop an original composite index: the Climate Risks and Opportunities Reporting Index (CRORI). 

A practical approach for curbing congestion and air pollution: Driving restrictions with toll and vintage exemptions

Congestion and local air pollution continue to be a serious problem in many cities around the world, partly because of an increasing and ageing...  

Designing conditional schemes for green industrial policy under different information structures

We assume that a project requires an initial outlay and may either succeed or fail. The probability of success depends on its type and...  

COVID-19 and Climate Change: Should Governments Tie Corporate Bailouts to Environmental Efforts or Strengthen Current Environmental Policies?

This article examines the merits of making aid conditional on environmental efforts.

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures’ recommendations?

This article aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate‐related Financial Disclosures.

IFRS 9 : outil de maîtrise des risques ou accélérateur de crise

Cet article décrypte la norme IFRS 9 et son application dans le cadre de la crise de la COVID 19.

La prise en compte de l’horizon de long terme dans la littérature comptable

L’objectif de cet article est d’observer dans quelle mesure la littérature académique en comptabilité appréhende l’horizon de long terme.