On the basis of the TCFD recommendations, this article develop an original composite index: the Climate Risks and Opportunities Reporting Index (CRORI).
We assume that a project requires an initial outlay and may either succeed or fail. The probability of success depends on its type and...
This article examines the merits of making aid conditional on environmental efforts.
This article aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate‐related Financial Disclosures.
Cet article décrypte la norme IFRS 9 et son application dans le cadre de la crise de la COVID 19.
L’objectif de cet article est d’observer dans quelle mesure la littérature académique en comptabilité appréhende l’horizon de long terme.
