Archives

Showing off cleaner hands: mandatory climate-related disclosure by financial institutions and the financing of fossil energy

We investigate the real effects of mandatory climate-related disclosure by financial institutions on the funding of carbon-intensive industries.

International Conference on Mobility Challenges – Presentations and event report

You can download here the speakers presentations and the report of the panel session.

L’obligation verte: la théorie contre la réalité

Cet article montre que l’obligation verte ne peut pas constituer une incitation à réaliser un projet « vert ».

How can strategy reformulation and CSR initiatives converge? The case of BOP

This paper investigates a case in which, on paper, the green lights were everywhere. Yet after more than 10 years of existence, the program remains in a stalemate status.The paper identifies three main organiszational barriers.

Economic impacts of a glacial period: a thought experiment to assess the disconnect between econometrics and climate sciences

After discussing the weaknesses of the aggregated statistical approach to estimate economic damage, we conclude that, if these functions cannot reasonably be trusted for such a large cooling, they should not be considered to provide relevant information on potential damage in the case of a warming of similar magnitude, as projected in the case of unabated greenhouse gases.

Thèse – Les transports face au défi de la transition énergétique

Les documents en lien avec la thèse d’Aurélien Bigo « Les transports face au défi de la transition énergétique. Explorations entre passé et avenir, technologie et sobriété, accélération et ralentissement » sont présentés sur cette page

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.