Sustainability Accounting, Management and Policy Journal: Volume 9 Issue 3

Guest editorial

Delphine Gibassier, Jonathan Maurice, Charles Cho

A history of SEA in France: government, engineers and mathematics

Nicolas Antheaume

The purpose of this paper is to present a history of social and environmental accounting (SEA) in France.

Adoption of environmental management tools: the dynamic capabilities contributions

Moez Essid, Nicolas Berland

This paper aims to analyze the organizational capabilities involved in the adoption of environmental management tools in eight large French firms. The analysis also examines the…

Integrated or non-integrated reports: French listed companies at a crossroads?

Kuassi M. Charles Zinsou

The purpose of this paper is to examine the degree of integration of reference documents (RD) produced by French CAC 40 listed companies to determine whether they have initiated…

Gender diverse board and earnings management: evidence from French listed companies

Sana Triki Damak

The purpose of this paper is to investigate the influence of board gender diversity on earnings management level and strategy.

(Non) coverage of sustainability within the French professional accounting education program

Emilio Boulianne, Leanne S. Keddie, Maxence Postaire

This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability…

Does the level of assurance statement on environmental disclosure affect investor assessment?: An experimental study

Géraldine Rivière-Giordano, Sophie Giordano-Spring, Charles H. Cho

The purpose of this study is to examine whether different levels of assurance statements of environmental disclosures affect investment choices in the French context where…